A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 - 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 - 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 - 26-57-421.Acts 1977, No. 553, § 4; 1981, No. 868, § 2; A.S.A. 1947, § 84-2636; Acts 2009, No. 655, § 125. A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 - 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 - 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 - 26-57-421.Acts 1977, No. 553, § 4; 1981, No. 868, § 2; A.S.A. 1947, § 84-2636; Acts 2009, No. 655, § 125.
Arkansas Legal Code