A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:(1) Motor vehicle;(2) Aircraft;(3) Watercraft;(4) Modular home;(5) Manufactured home; or(6) Mobile home.Acts 2003, No. 1273, § 64.
Arkansas Legal Code