2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
§ 26-57-410 - Licenses -- Eligibility.
(a) No license as required in § 26-57-412 shall be issued unless:
(1) The applicant is twenty-one (21) years of age or more;
(2) The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application; and
(3) At least one-half (1/2) of any partnership or corporation applicant is owned by a resident of Arkansas who has been such continuously for at least one (1) year prior to the application and which resident shall be the party accountable for the collection and reporting of all state taxes and compliance with this subchapter.
(b) No license as provided for in § 26-57-412 shall be issued to:
(1) Any convicted felon;
(2) Any person of known criminal tendencies; or
(3) A former licensee whose license has been revoked until two (2) years subsequent to the date of the revocation.
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