2014 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
§ 26-57-409 - Annual license fee -- Renewals.

(a) The annual fee for the license provided for in § 26-57-412 shall:

(1) For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and

(2) For all licensees operating more than three (3) amusement devices, be the sum of one thousand dollars ($1,000).

(b) However, those who restrict the placement of coin-operated amusement devices exclusively to carnivals and county, district, and state fairs shall pay a monthly license fee as follows:

(1) Licensees operating not more than three (3) amusement devices, the sum of seventy-five dollars ($75.00) a month; and

(2) Licensees operating more than three (3) amusement devices, the sum of one hundred fifty dollars ($150) a month.

(c) Any licensee who operates amusement devices for more than three (3) months in any one (1) calendar year is required to pay the annual fee for a license.

(d) However, the residency requirements in § 26-57-410 do not apply to those applicants whose placement of coin-operated amusement devices is limited exclusively to carnivals and county, district, and state fairs. Such license is valid for a maximum of three (3) months and may not be renewed, extended, or reissued. No more than one (1) license may be issued in one (1) calendar year.

(e) (1) Annual fees shall be paid on a fiscal-year basis beginning July 1 of each year. Licenses issued subsequent to July 1 shall be paid for as though they were for a full year.

(2) However, licensees who restrict the operation of amusement devices to carnivals and county, district, and state fairs shall pay their license fee at least thirty (30) days prior to the opening of any carnival or county, district, or state fair in which they will be operating amusement devices.