County Tax for Public Exhibition Auctioneers in Arkansas

West's Arkansas Code Annotated
Title 26. Taxation
Subtitle 6. Local Taxes (Chapters 72 to 82)
Chapter 76. County Privilege and License Taxes
Subchapter 2. Privileges Taxed Generally

§ 26-76-202. Public exhibitions--Exceptions--Auctioneers

There shall be collected as a county tax:
(1)(A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the licenses may be fixed for each exhibition, or monthly, quarterly, or annually, in the discretion of the county court.
(B)(i) This subdivision (1) shall not apply to theaters and opera houses in cities of the first class, cities of the second class, and incorporated towns where no liquor is sold by the management or on the premises.
(ii) In cities of twenty thousand (20,000) inhabitants and over, the license for theaters and opera houses where no liquor is sold on the premises shall be one hundred dollars ($100) for county purposes.
(iii) The exceptions in this subdivision (1) do not apply to what are generally known as theaters comique or variety theaters; and
(2) The sum of ten dollars ($10.00) upon each and every auctioneer who follows the business for profit, for the privilege of selling any lands, goods, wares, and merchandise at public outcry in any county in this state, for the term of six (6) months or less.

Cite as Ark. Code Ann. § 26-76-202