All county sales taxes adopted under the provisions of §§ 26-74-301 - 26-74-314 which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with this subchapter.Acts 1981 (1st Ex. Sess.), No. 26, § 16; A.S.A. 1947, § 17-2036.
Arkansas Legal Code