reglab/housing_qa huggingface dataset:
AR Code § 26-75-705 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 7 - Gross Receipts Tax on Hotels, Etc., in Certain Cities|§ 26-75-705. Use of funds

 All funds derived from the levy of the tax authorized and imposed under the provisions of this subchapter shall be credited to the city advertising and promotion fund and shall be used in accordance with the provisions of §§ 26-75-602 — 26-75-613, it being the intent of this subchapter that the provisions of §§ 26-75-602 — 26-75-613 shall be applicable to the purposes for which the taxes levied under the provisions of this subchapter may be used.
AR Code § 26-76-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 76 - County Privilege and License Taxes|Subchapter 1 - General Provisions|§ 26-76-101. Peddler or hawker defined

 Whoever shall engage in the business of selling goods, wares, or merchandise of any description other than articles grown, produced, or manufactured by the seller himself or herself or by those in his or her employ, and sold by going from house to house or place to place, either by land or water, to sell them is declared to be a “peddler” or “hawker”.
AR Code § 26-76-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 76 - County Privilege and License Taxes|Subchapter 1 - General Provisions|§ 26-76-102. Blank licenses issued to county collectors

 It shall be the duty of the clerk of the county court to issue blank licenses for the privileges and purposes mentioned in this act and deliver them to the county collector and charge him or her with the amount thereof, specifying in each case the number and amount of each kind of license.
AR Code § 26-76-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 76 - County Privilege and License Taxes|Subchapter 1 - General Provisions|§ 26-76-107. Licenses not transferable

 The licenses provided for in this act shall be a personal privilege, enjoyable only by the person to whom it is issued, and shall not be transferable.
AR Code § 26-76-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 76 - County Privilege and License Taxes|Subchapter 2 - Privileges Taxed Generally|§ 26-76-202. Public exhibitions and 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.
AR Code § 26-77-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 77 - Municipal Occupational Taxes and Licenses|Subchapter 1 - General Provisions|§ 26-77-104. Publication of licensing ordinance

 Any ordinance passed under the provisions of this chapter, before becoming effective, shall be published one (1) time in a newspaper of bona fide circulation in the city or town. The publication shall not be later than one (1) week after the passage of the ordinance.
AR Code § 26-77-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 77 - Municipal Occupational Taxes and Licenses|Subchapter 2 - Privileges Taxed Generally|§ 26-77-204. Auctioneers

 The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.
AR Code § 26-77-303 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 77 - Municipal Occupational Taxes and Licenses|Subchapter 3 - Vending and Amusement Machines|§ 26-77-303. Coin-operated amusement devices

 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.
AR Code § 26-80-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 80 - School District Taxes|Subchapter 1 - General Provisions|§ 26-80-106. Use of surplus for other purposes

 Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. This surplus may be used by the district for the purpose of paying the principal and interest of subsequent indebtedness incurred by it and may be pledged for that purpose or any other school purpose, provided that the district is in compliance with the uniform rate of tax.
AR Code § 26-80-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 80 - School District Taxes|Subchapter 4 - Amendment 74 Enabling Act of 2003|§ 26-80-401. Title

 This subchapter shall be known and may be cited as the “Amendment 74 Enabling Act of 2003”.
AR Code § 26-80-402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 80 - School District Taxes|Subchapter 4 - Amendment 74 Enabling Act of 2003|§ 26-80-402. Definitions

 As used in this subchapter and § 26-80-101 et seq.:   (1) “Additional maintenance and operation millage” means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax;  (2) “Debt service millage” means the total number of mills voted by the electors of a school district to be pledged as security for the retirement of bonded indebtedness;  (3) “Dedicated maintenance and operation millage” means millage levied by the electors of a local school district and used for those purposes set forth under § 26-80-110;  (4) “Maintenance and operation millage” means millage levied by the electors of a local school district for the maintenance and operation of the school district;  (5) “Millage rate” means the millage rate listed in the most recent tax ordinance approved by the county quorum court under the authority of § 14-14-904;  (6)  (A) “Net revenues” means actual revenues from taxes due and payable after January 1, 1997, rounded to the nearest hundredth minus any commission fees authorized by law to be collected or withheld for later distribution by the county offices.  (B) No additional fees shall be charged for transmittal or redistribution of funds by any county or state office in carrying out the procedures established to comply with the requirements of Arkansas Constitution, Amendment 74; and    (7)  (A) “Uniform rate of tax” means a uniform rate of ad valorem property tax of twenty-five (25) mills to be levied on the assessed value of all taxable real property, personal property, and utility property in the state to be used solely for maintenance and operation of the schools.  (B)  (i) In calculating compliance with the uniform rate of tax imposed by Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendments 11, 40, and 74, only those mills voted for maintenance and operation shall be used in the calculation.  (ii) Dedicated maintenance and operation millage shall not be included in the calculation.
AR Code § 26-80-403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 80 - School District Taxes|Subchapter 4 - Amendment 74 Enabling Act of 2003|§ 26-80-403. Establishment of compliance

 Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division.
AR Code § 27-14-101 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 1 - General Provisions|§ 27-14-101. Title

 This chapter may be cited as the “Motor Vehicle Administration, Certificate of Title, and Antitheft Act”.
AR Code § 27-14-102 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 1 - General Provisions|§ 27-14-102. Construction

 This chapter shall be so interpreted and construed as to effectuate its general purpose.
AR Code § 27-14-103 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 1 - General Provisions|§ 27-14-103. Arkansas Forestry Commission — Exemption

 (a)  (1) Except as provided under subdivision (a)(2) of this section, the Arkansas Forestry Commission is exempt from the licensing and registration requirements under this subtitle for a truck, pickup truck, motor vehicle, or other vehicle of any nature that it owns, uses, and operates.  (2)  (A) The State Forester and the Secretary of the Department of Finance and Administration shall adopt identification tags or other insignia that shall be attached to the vehicles by the officers, members, and employees of the commission.  (B) A charge shall not be made or fee collected for the identification tags or other insignia.      (b)  (1) Except as provided under subdivision (b)(2) of this section, a truck, pickup truck, motor vehicle, or other vehicle of any nature owned, used, and operated by the commission is exempt from the payment of any fees and charges required by the laws of this state for the operation of the vehicles upon the public highways of this state.  (2) However, the commission shall pay the initial fees and charges required by state law to register the vehicle and enter the vehicle in the state licensing and registration system.
AR Code § 27-14-301 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-301. Penalty for misdemeanor

 (a) It is a misdemeanor for any person to violate any of the provisions of this chapter unless the violation is, by this chapter or other law of this state, declared to be a felony.  (b) Unless another penalty is in this chapter or by the laws of this state provided, every person convicted of a misdemeanor for the violation of any provisions of this chapter shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both fine and imprisonment.
AR Code § 27-14-302 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-302. Penalty for felony

 Any person who is convicted of a violation of any of the provisions of this chapter or by the laws of this state declared to constitute a felony shall be punished by imprisonment for not less than one (1) year nor more than five (5) years or by a fine of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000), or by both fine and imprisonment.
AR Code § 27-14-303 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-303. Fraudulent applications

 Any person who fraudulently uses a false or fictitious name or address in any application for the registration of a vehicle or a certificate of title or knowingly makes a false statement or knowingly conceals a material fact or otherwise commits a fraud in any application shall, upon conviction, be punished by a fine of not more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or both.
AR Code § 27-14-304 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-304. Operation of vehicles without license plates

 (a) No person shall operate, nor shall an owner knowingly permit to be operated, upon any highway any vehicle required to be registered under this chapter unless there shall be attached thereto and displayed thereon, when and as required by this chapter, a valid license plate issued therefor by the office for the current registration year, except as otherwise expressly permitted in this chapter.  (b) Any violation of this section is a misdemeanor.
AR Code § 27-14-305 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-305. Penalty for using or making unofficial license plates — Definition

 (a) It shall be unlawful for the owner of any automobile, Class One truck, trailer or semitrailer, motorcycle, or motorcycle sidecar to display any license plate on the rear of the vehicle that is not furnished by the Secretary of the Department of Finance and Administration.  (b)  (1) It is unlawful for a person, firm, or corporation to reproduce, paint, or alter a license plate or registration card in this state.  (2) For the purpose of this section, “license plate” means a plate designed to be affixed to the rear of a motor vehicle, including without limitation:  (A) A plate advertising a new or used car dealership or other type of business;  (B) A rental car company identification plate; or  (C) A temporary cardboard buyer's tag under § 27-14-1705.    (3) For the purpose of this section, “reproduce, paint, or alter a license plate or registration card” does not include the:  (A) Printing of a commercial motor vehicle registration card as authorized under § 27-14-613; or  (B) Affixing of a decal bearing the commercial motor carrier's logo to a commercial motor vehicle's license plate if the decal has been authorized and approved by the secretary or the secretary's designee as authorized under § 27-14-613.      (c) Any person, firm, or corporation violating the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
AR Code § 27-14-306 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-306. Improper use of evidences of registration

 (a) No person shall lend to another any certificate of title, registration certificate, registration plate, special plate, or permit issued to him or her if the person desiring to borrow it would not be entitled to the use thereof, nor shall any person knowingly permit their use by one not entitled thereto, nor shall any person display upon a vehicle any registration certificate, registration plate, or permit not issued for the vehicle or not otherwise lawfully thereon under this chapter.  (b) Any violation of this section is a misdemeanor.
AR Code § 27-14-307 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-307. False evidences of title or registration

 It is a felony for any person to commit any of the following acts:   (1) To alter, with fraudulent intent, any certificate of title, registration certificate, registration plate, manufacturer's certificate of origin, or permit issued by the Office of Motor Vehicle;  (2) To forge or counterfeit any such document or plate purporting to have been issued by the office or by the manufacturer;  (3) To alter or falsify, with intent to defraud or mislead, or with intent to evade the registration laws, any assignment upon a certificate of title or upon a manufacturer's certificate of origin;  (4) To hold or use any such document or plate knowing it to have been so altered, forged, or falsified.
AR Code § 27-14-308 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-308. Authority to suspend or revoke registration or certificate of title, etc

 The Office of Motor Vehicle is authorized to suspend or revoke the registration of a vehicle, a certificate of title, registration certificate, registration plate, or any nonresident or other permit in any of the following events:   (1) When the office is satisfied that the registration or that the certificate, plate, or permit was fraudulently or erroneously issued;  (2) When the office determines that a registered vehicle is mechanically unfit or unsafe to be operated or moved upon the highways;  (3) When a registered vehicle has been dismantled or wrecked;  (4) When the office determines that the required fee has not been paid and it is not paid upon reasonable notice and demand;  (5) When a registration certificate, registration plate, or permit is knowingly displayed upon a vehicle other than the one for which issued;  (6) When the office determines that the owner has committed any offense under this chapter involving the registration or the certificate, plate, or permit to be suspended or revoked;  (7) When the office is so authorized under any other provision of law; or  (8) When the owner of a commercial truck is not authorized to operate by the Department of Transportation due to safety-related violations.
AR Code § 27-14-309 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-309. Failure to pay taxes on or assess personal property as ground for revocation

 (a) Upon sufficient proof or information that any motor vehicle has been licensed and registered in this state without the tax due on all the personal property of the applicant having been paid or without having been listed for assessment or assessed, the Secretary of the Department of Finance and Administration is authorized to revoke the license and registration of the motor vehicle.  (b) The provisions of this section shall not apply to dealer's license and registration.
AR Code § 27-14-310 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-310. Improper activities by manufacturer, transporter, or dealer

 The Office of Motor Vehicle is authorized to suspend or revoke a certificate or the special plates issued to a manufacturer, transporter, or dealer upon determining that any person is not lawfully entitled thereto, has made, or knowingly permitted, any illegal use of such plates, has committed fraud in the registration of vehicles, or has failed to give notices of transfers when and as required by this chapter.
AR Code § 27-14-311 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-311. Appeal of revocation by dealer

 (a)  (1) Any dealer whose license or permit has been revoked by the Secretary of the Department of Finance and Administration may appeal to the circuit court of the county in which the dealer's license or permit was issued, within thirty (30) days, by filing a petition and bond as in other cases of appeal to the circuit court.  (2) The bond shall be conditioned that the petitioner will perform the judgment of the circuit court.  (3) The trial in the circuit court shall be held de novo.    (b) If aggrieved by the judgment of the circuit court, the petitioner may appeal to the Supreme Court of this state as in other civil cases.  (c) The bonds shall be approved by the clerk of the court as in other appeals in civil cases.
AR Code § 27-14-312 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-312. Returning evidences of registration upon cancellation, etc

 Whenever the Office of Motor Vehicle, as authorized under this chapter cancels, suspends, or revokes the registration of a vehicle or a certificate of title, registration certificate, or license plate, or any nonresident or other permit or the license of any dealer or wrecker, the owner or person in possession of it shall immediately return the evidences of registration, title, or license so cancelled, suspended, or revoked to the office.
AR Code § 27-14-313 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 2 - Motor Vehicle Registration and Licensing|Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act|Subchapter 3 - Penalties and Administrative Sanctions|§ 27-14-313. Disposition of misdemeanor fines and forfeitures

 (a) All fines and forfeitures collected upon conviction or upon forfeiture of bail of any person charged with a violation of any of the provisions of this chapter constituting a misdemeanor shall be deposited in the treasury of the county, city, or town maintaining the court wherein the conviction or forfeiture was had in a special fund to be known as the “highway improvement fund”.  (b) The fund is created and shall be used exclusively in the construction, maintenance, and repair of public highways and highway structures or for the installation and maintenance of traffic control devices thereon within the respective jurisdictions.  (c) Failure, refusal, or neglect on the part of any judicial or other officer or employee receiving, or having custody of, such fine or forfeiture, either before or after a deposit in the fund, to comply with the provisions of this section shall constitute misconduct in office and shall be grounds for removal.