reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 5 - GROSS RECEIPTS TAX GENERALLY (§§ 26-75-501 — 26-75-508) › Section 26-75-508 - Levy of use tax

(a)
In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995, levying a local sales tax as provided in §
26-75-502
, there is also levied a local compensating use tax.
(b)
The rate of the use tax levied by this section shall be equal to the rate of the sales tax levied by the city.
(c)
The use tax levied under this section and the local sales tax levied under §
26-75-502
shall be administered and enforced in accordance with the provisions of §§
26-75-223
and
26-75-312
.
Acts 1995, No. 211, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-601 - Penalty

Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.
Acts 1981, No. 542, § 1; A.S.A. 1947, § 19-4614.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-604 - Disposition of revenues

(a)
All taxes, interest, penalties, and costs collected pursuant to a tax levied by the city as authorized in this subchapter shall be credited to the city advertising and promotion fund which shall be created by the ordinance levying the tax in the city.
(b)
When the electors of any city levy a gross receipts tax on hotels and restaurants, and the ballot dedicates the tax for the development, construction, and maintenance of city parks, the proceeds of the tax shall not be deposited into the city advertising and promotion fund but shall be deposited into a special fund to be used for the development, construction, and maintenance of city parks. The funds shall be disbursed by the mayor upon approval of the city council.
(c)
When the electors of any city levy a gross receipts tax as set forth in subsection (b) of this section, and when the electors of that city have pledged some or all of the proceeds thereof to the repayment of bonds as set forth in §
26-75-606(b)(1) and (2)
or §
26-75-613(a)(2)
, the proceeds so pledged shall be deposited into the city advertising and promotion fund and distributed by the city advertising and promotion commission in accordance with the pledge and enactment of the electors.
Acts 1965, No. 185, § 4; 1965 (1st Ex. Sess.), No. 30, § 2; A.S.A. 1947, § 19-4615; Acts 1989 (3rd Ex. Sess.), No. 7, § 5; 1993, No. 347, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-607 - Authority to issue bonds

Cities of the first class levying the tax and creating the commission as permitted in this subchapter are authorized to:
(1)
Acquire sites for, construct, reconstruct, extend, equip, improve, maintain, and operate convention centers and facilities necessary for, supporting, or otherwise pertaining to, convention centers which are collectively referred to in this section as "convention center projects" in such cities; and
(2)
Issue bonds to provide funds for accomplishing convention center projects and to pledge all or any part of the revenues from the tax levied by the city pursuant to this subchapter to pay the principal of, interest on, and fees and expenses in connection with the bonds.
Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-608 - Issuance of bonds

(a)
Bonds issued by a municipality pursuant to this subchapter shall be authorized by ordinance of the governing body of the city.
(b)
The bonds may:
(1)
Be in registered or other form;
(2)
Be exchangeable for bonds of another denomination;
(3)
Be in such form and denominations;
(4)
Be made payable at such places within or without the state;
(5)
Be issued in one (1) or more series;
(6)
Bear such date or dates;
(7)
Mature at such time or times, not exceeding forty (40) years from their respective dates;
(8)
Bear interest at such rate or rates;
(9)
Be payable in such medium of payment;
(10)
Be subject to such terms of redemption; and
(11)
Contain such other terms, covenants, and conditions, as the ordinance authorizing their issuance may provide, including, without limitation, those pertaining to:
(A)
The custody and application of the proceeds of the bonds;
(B)
The collection and disposition of revenues;
(C)
The maintenance and investment of various funds and reserves;
(D)
The nature and extent of the security and pledging of revenues;
(E)
The rights, duties, and obligations of the municipality and the trustee for the holders and registered owners of the bonds; and
(F)
The rights of the holders and registered owners of the bonds.
(c)
There may be successive bond issues for the purpose of financing the same convention center project, and there may be successive bond issues for financing the cost of reconstructing, replacing, constructing additions to, extending, improving, and equipping convention center projects already in existence, whether or not originally financed by bonds issued under this subchapter and with each successive issue to be authorized as provided by this subchapter. Priority between and among issues and successive issues as to security of the pledge of revenues and lien on the convention center project facilities involved may be controlled by the ordinance authorizing the issuance of bonds under this subchapter. Subject to the provisions of this subchapter pertaining to registration, the bonds shall have all the qualities of negotiable instruments under the laws of the State of Arkansas.
Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1970 (1st Ex. Sess.), No. 58, § 1; 1971, No. 188, § 1; 1975, No. 225, § 18; 1981, No. 425, § 18; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-609 - Execution of bonds

The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, §
19-9-401
et seq., as that act may be amended.
Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-610 - Nature of bonds generally

(a)
(1)
The bonds shall not be general obligations of the city involved, but shall be special obligations secured and payable as provided in this subchapter.
(2)
In no event shall the bonds constitute an indebtedness of the city within the meaning of any constitutional or statutory limitation.
(b)
The principal of and interest on all bonds issued under the authority of this subchapter shall be secured by a pledge of and shall be payable from all or any part of the revenues derived from the tax levied by the city pursuant to this subchapter or from all or any part of the revenues derived from the operation of the convention center project involved.
(c)
The ordinance authorizing the issuance of bonds together with this subchapter shall constitute a contract by and between the city and the holders and registered owners of all bonds issued by the city under the authority of this subchapter, which contract and all covenants, agreements, and obligations therein, shall be promptly performed in strict compliance with the terms and provisions of the contract.
(d)
The contract and all rights of the holders and registered owners of the bonds and the obligations of the city may be enforced by mandamus or any other appropriate proceeding at law or in equity.
(e)
It shall be plainly stated on the face of each bond that it has been issued under the provisions of this subchapter.
Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 9.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-611 - Bonds as securities

(a)
Bonds issued under the authority of this subchapter are made securities in which insurance companies, trust companies, banks, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them.
(b)
These bonds are made securities which may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of this state for any purpose for which the deposit of bonds or obligations of the state is authorized by law.
(c)
Any municipality or county, or any board, commission, or other authority established by any municipality or county, or the boards of trustees, respectively, of any retirement fund or retirement system created by or pursuant to authority conferred by the General Assembly in its discretion may invest any of its funds not immediately needed for its purposes in bonds issued under the authority of this subchapter.
(d)
Bonds issued under the authority of this subchapter shall be eligible to secure the deposit of public funds.
Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-612 - Tax exemption for bonds

(a)
The principal of and interest on bonds issued under the authority of this subchapter shall be exempt from all state, county, and municipal taxes.
(b)
This exemption shall include income, inheritance, and estate taxes.
Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-614 - Trust indenture

(a)
The ordinance authorizing the bonds may provide for the execution by the chief executive officer of the municipality of a trust indenture which defines the rights of the owners of the bonds and provides for the appointment of a trustee for the owners of the bonds.
(b)
The trust indenture may provide for the priority between and among successive issues and may contain any of the provisions set forth in §
26-75-608
and any other terms, covenants, and conditions that are deemed desirable.
Acts 1993, No. 364, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-615 - Sale of bonds

The bonds may be sold at public or private sale for such price, including, without limitation, sale at a discount, and in such manner as the governing body of the municipality may determine.
Acts 1993, No. 364, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-616 - No personal liability

No official, officer, employee, or member of the governing body of the municipality or the advertising and promotion commission shall be personally liable on any bonds issued under the provisions of this subchapter or for any damages sustained by any person in connection with any contracts entered into to carry out the purposes and intent of this subchapter unless that person has acted with a corrupt intent.
Acts 1993, No. 364, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-617 - Refunding bonds

(a)
Bonds may be issued under this subchapter to refund any outstanding bonds issued pursuant to this subchapter or to refund any outstanding bonds issued pursuant to any other law for the purpose of financing convention center projects.
(b)
(1)
The refunding bonds may be either sold for cash or delivered in exchange for the outstanding obligations.
(2)
If sold for cash, the proceeds may be either applied to the payment of the obligations refunded or deposited into irrevocable trust for the retirement thereof either at maturity or on an authorized redemption date.
(c)
Refunding bonds shall in all respects be authorized, issued, and secured in the manner provided in this subchapter.
(d)
The ordinance under which the refunding bonds are issued may provide that any refunding bonds shall have the same priority of lien on all project revenues as originally pledged for payment of the obligation refunded thereby.
Acts 1993, No. 364, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-618 - Title

This subchapter may be referred to as the "Advertising and Promotion Commission Act".
Acts 1993, No. 364, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619) › Section 26-75-619 - Authority to perform joint audits - Definitions

(a)
As used in this section:
(1)
"City" means a city of the first class, city of the second class, or incorporated town in this state;
(2)
"Joint audit" means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to determine the accuracy of a return or to establish the liability of the taxpayer to pay the tax levied by an ordinance of a city under §
26-75-602
;
(3)
"Joint auditor" means a person with the necessary experience or training to assume the primary responsibility to conduct a joint audit according to an agreement between the cities;
(4)
"Records" means:
(A)
The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under §
26-75-602
; or
(B)
Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and
(5)
"Taxpayer" means a person subject to or liable for the tax levied by an ordinance of a city under §
26-75-602
.
(b)
(1)
Two (2) or more cities that have levied a tax and have adopted an ordinance under the authority of §
26-75-603
may agree to a joint audit in order to reduce the expenditure of time and resources necessary to perform the audit.
(2)
The ordinance shall enable the advertising and promotion commission of the levying city to enforce the tax through examination of records.
(c)
The cities that participate in the joint audit may enter into a joint agreement to employ a joint auditor and to provide any assistance required to the joint auditor in the performance of the joint audit.
(d)
At a reasonable time, the joint auditor shall be granted access to examine records permitted by a city ordinance under §
26-75-603
and this section.
Added by Act 2013, No. 712,§ 2, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 7 - GROSS RECEIPTS TAX ON HOTELS, ETC., IN CERTAIN CITIES (§§ 26-75-701 — 26-75-705) › Section 26-75-701 - Tax authorized - Definitions

(a)
Any city of the first class having a population of less than five thousand (5,000) inhabitants, a portion of which has been designated as a historic district and is included on the National Register of Historic Places, by ordinance of its governing body, may levy a tax not to exceed two percent (2%) upon the gross receipts or gross proceeds from any one (1) or more of the following:
(1)
The renting, leasing, or otherwise furnishing of lodging for profit in the city;
(2)
Restaurants, cafes, cafeterias, or other business establishments, as defined in the levying ordinance, engaged in the business of selling prepared food for consumption on the premises in the city;
(3)
Sales by retail businesses, a majority of whose gross receipts or gross proceeds are derived from the sale of items available for sale to tourists, as defined in the levying ordinance; and
(4)
Admission price to tourist attractions, as defined in §
26-63-401
.
(b)
(1)
A tourist attraction with total gross receipts of seven hundred fifty thousand dollars ($750,000) or more that has a portion of the real property on which the attraction is located that abuts and adjoins a city may petition the adjoining city to be included without annexation in the levy and collection of the tax authorized in subsection (a) of this section.
(2)
Upon receipt of the petition, the governing body may pass an ordinance levying the tax authorized in this section on the petitioning area at the same rate as that of the adjoining city.
(3)
The adjoining city does not have authority over the petitioning tourist attraction except as provided in this section.
(4)
As used in this section, "tourist attraction" means:
(A)
A cultural or historical site;
(B)
A recreational or entertainment facility;
(C)
An area of natural phenomena or scenic beauty;
(D)
A theme park;
(E)
An amusement or entertainment park;
(F)
An indoor or outdoor play or music show;
(G)
A botanical garden; or
(H)
A cultural or educational center.
(c)
(1)
As used in this subchapter, "lodging" means furnishing for profit temporary accommodations based on a rental, lease, or other agreement.
(2)
"Lodging" includes the furnishing for profit of:
(A)
A hotel room, motel room, or other similar room that provides accommodations for a traveler;
(B)
A condominium rental agreement; and
(C)
A meeting or party room facility.
(3)
"Lodging" does not include the rental or lease of an accommodation for thirty (30) consecutive days or more.
Amended by Act 2023, No. 190,§ 3, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.
Acts 1985, No. 478, § 1; 1985, No. 696, § 1; A.S.A. 1947, § 19-4622; Acts 1999, No. 1313, § 1; 2001, No. 1657, § 1; 2007, No. 182, § 31; 2007, No. 464, §§ 1, 2; 2007, No. 473, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 7 - GROSS RECEIPTS TAX ON HOTELS, ETC., IN CERTAIN CITIES (§§ 26-75-701 — 26-75-705) › Section 26-75-702 - Election required

(a)
(1)
If a governing body of a city enacts an ordinance levying or increasing a tax under §
26-75-701
, the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under §
7-11-205
.
(2)
If the earliest date permitted for a special election under §
7-11-205
is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under §
7-11-205
.
(b)
A tax levied or increased under §
26-75-701
shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increasing of the tax at the special election held under §
7-11-205
.
Amended by Act 2023, No. 190,§ 4, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.
Acts 1985, No. 478, § 2; 1985, No. 696, § 2; A.S.A. 1947, § 19-4623.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 7 - GROSS RECEIPTS TAX ON HOTELS, ETC., IN CERTAIN CITIES (§§ 26-75-701 — 26-75-705) › Section 26-75-703 - City advertising and promotion commission

(a)
Any city levying a tax pursuant to this subchapter in the ordinance levying the tax shall create a city advertising and promotion commission to be composed of seven (7) members as follows:
(1)
Four (4) members shall be hotel, motel, or restaurant owners or managers of businesses that collect the tax authorized under this subchapter and one (1) member shall be a gift shop owner or manager, each of whom shall be appointed by the mayor with the approval of the governing body of the city;
(2)
One (1) member who is appointed at large by the mayor with the approval of the governing body of the city; and
(3)
The remaining two (2) members of the commission shall be the mayor and one (1) member of the governing body of the city selected by the governing body of the city or two (2) members of the governing body of the city as provided in the levying ordinance.
(b)
(1)
Each member appointed to the advertising and promotion commission shall serve a term of four (4) years and until his or her successor is selected as provided under this section.
(2)
The terms shall be staggered so that no more than two (2) members' terms expire each year.
(c)
(1)
If a vacancy occurs in an appointed position for any reason, the mayor shall appoint a person within sixty (60) days to fill the vacancy.
(2)
(A)
If the mayor fails to appoint a member to fill a vacancy within sixty (60) days, then the chair of the commission shall appoint a person to fill the vacancy within thirty (30) days, and the appointment shall be approved by a majority of the commissioners.
(B)
The governing body of the city shall approve the appointment before a new member appointed under subdivision (c)(2)(A) of this section may act in his or her official capacity.
(3)
A new member under this subsection shall serve for the remainder of the unexpired term.
(d)
The members shall determine by majority vote who shall serve as chair.
Acts 1985, No. 478, § 3; 1985, No. 696, § 3; A.S.A. 1947, § 19-4624; Acts 2007, No. 464, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 7 - GROSS RECEIPTS TAX ON HOTELS, ETC., IN CERTAIN CITIES (§§ 26-75-701 — 26-75-705) › Section 26-75-704 - Collection and administration

(a)
From the effective date of the levying ordinance, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the city which has passed the levying ordinance in the same manner and at the same time as the gross receipts tax levied by §§
26-75-602
-
26-75-613
.
(b)
The person paying the tax shall report and remit the tax upon forms provided by the city, and as directed by the city, and the rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the city through the proper city officials.
Amended by Act 2019, No. 315,§ 3074, eff. 7/24/2019.
Acts 1985, No. 478, § 4; 1985, No. 696, § 4; A.S.A. 1947, § 19-4625.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 7 - GROSS RECEIPTS TAX ON HOTELS, ETC., IN CERTAIN CITIES (§§ 26-75-701 — 26-75-705) › Section 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.
Acts 1985, No. 478, § 5; 1985, No. 696, § 5; A.S.A. 1947, § 19-4626.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 8 - AIRPORT PREMISES (§ 26-75-801) › Section 26-75-801 - Sales tax on sales made on or near airport premises

(a)
Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500).
(b)
The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility.
Acts 1989, No. 277, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 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".
Acts 1885, No. 54, § 1, p. 68; C. & M. Dig. § 9793; Pope's Dig., § 13359; A.S.A. 1947, § 84-1528.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 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.
Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9844; Pope's Dig., § 13588; A.S.A. 1947, § 84-1503.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 26-76-103 - Licenses to be signed and filled in

(a)
Each blank license shall be signed by the clerk and authenticated by the seal of the county court. The county collector in granting every license shall fill in and countersign one (1) of the blank licenses delivered to him or her by the clerk of the county court. No license, unless thus signed, authenticated, and countersigned, shall authorize or avail any person to act under it.
(b)
The county collector shall be entitled to a five percent (5%) commission on each license for the amount collected, to be paid by the person receiving the license.
Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9846; Pope's Dig., § 13590; A.S.A. 1947, § 84-1505.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 26-76-104 - County collector to account for licenses

(a)
The account of the clerk of the county court against the county collector for the licenses provided for in this act shall be so kept as to show by denominations and numbers exactly what licenses issued to the county collector by the clerk are in the county collector's hands at any time. Upon the final settlement of each county collector, the clerk of the county court shall require the return by the county collector of all licenses issued to the county collector and not issued by the county collector.
(b)
The county collector shall receive credit for all of such licenses as he or she shall return to the clerk without having issued them.
(c)
For all licenses the county collector shall not thus account for, the county collector shall be held liable upon his or her official bond as county collector for so much money as the amount of the licenses, and the clerk shall certify the settlement to the Auditor of State.
Acts 1883, No. 114, § 160, p. 199; C. & M. Dig., § 9852; Pope's Dig., § 13596; A.S.A. 1947, § 84-1509.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 26-76-105 - Report of taxes collected and licenses issued

(a)
The privilege taxes paid as provided in this act to the county collector shall be reported by him or her quarterly and paid into the county treasury within twenty (20) days after the granting of the license for which the privilege tax is paid.
(b)
Each county collector shall at the end of each quarter make to the clerk of the county a detailed report of the licenses issued by the county collector during the quarter, showing:
(1)
The number and date of the license;
(2)
The name of the license;
(3)
The privilege for which it was issued; and
(4)
The amount collected for it.
(c)
(1)
If a county collector fails to make the report, the county collector shall be notified by the clerk of the county court and required to make the report.
(2)
Upon conviction, a county collector who fails to perform any of the duties required of the county collector under this act is guilty of a violation and shall be fined in any sum not less than three hundred dollars ($300) nor more than one thousand dollars ($1,000).
Acts 1883, No. 114, § 157, p. 199; 1893, No. 5, § 1, p. 4; C. & M. Dig., § 9847; Pope's Dig., § 13591; A.S.A. 1947, § 84-1506; 2009, No. 655, § 119.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 26-76-106 - Demand of tax for exhibition or business

(a)
(1)
It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition.
(2)
Upon demand, if a person shall neglect or refuse to pay the tax, he or she shall be deemed a disturber of the public peace, and it shall be the duty of the officers making the demand to command him or her to immediately desist, and to compel obedience to such command, such officer may call to his or her aid any number of citizens.
(b)
(1)
It shall be the duty of the county collector to call upon any person he or she may know, or have reason to believe, to be pursuing within his or her county any business upon which, by the provisions of this act a specific tax is levied, without having a license therefor, as required by law, to produce a license.
(2)
If the person fails or refuses to produce to the county collector a license, then it shall be the duty of the county collector to immediately give information against the person to some justice of the peace of the county. However, if the circuit court is in session, then it shall be the duty of the county collector to give the information to the grand jury of the county.
Acts 1883, No. 114, § 158, p. 199; C. & M. Dig., §§ 9849, 9850; Pope's Dig., §§ 13593, 13594; A.S.A. 1947, § 84-1507.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 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.
Acts 1883, No. 114, § 159, p. 199; C. & M. Dig., § 9851; Pope's Dig., § 13595; A.S.A. 1947, § 84-1508.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-76-101 — 26-76-108) › Section 26-76-108 - Expiration times of license

(a)
In cases when by the provisions of this act the privilege is to be for twelve (12) months or less, the license shall expire on April 30 next after the date of the delivery thereof by the county collector to the party applying for it.
(b)
In a case when the privilege is to be for six (6) months or less, the license shall expire on June 30 and December 31, respectively, next after the date thereof.
Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9845; Pope's Dig., § 13589; A.S.A. 1947, § 84-1504.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 2 - PRIVILEGES TAXED GENERALLY (§§ 26-76-201 — 26-76-204) › Section 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.
Acts 1883, No. 114, § 6, p. 199; 1891, No. 72, § 1, p. 129; 1895, No. 102, § 1, p. 148; 1901, No. 165, § 1, p. 318; C. & M. Dig., § 9833; Pope's Dig., § 13574; A.S.A. 1947, § 84-1502; Acts 2009, No. 655, § 120.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 76 - COUNTY PRIVILEGE AND LICENSE TAXES (§§ 26-76-101 — 26-76-301) › Subchapter 2 - PRIVILEGES TAXED GENERALLY (§§ 26-76-201 — 26-76-204) › Section 26-76-204 - Foreign traders and peddlers

(a)
(1)
It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do business.
(2)
This section shall not apply to any horse or mule trader, except those who travel through the country carrying their camping outfits and who camp on the public domain.
(b)
Upon conviction, a person violating this section is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than three hundred dollars ($300). Each day's violation is a separate offense.
(c)
(1)
It shall be the duty of the sheriff of the county or the constable of any township to collect the license for his or her county. When collected, it shall be turned over to the county treasurer, the sheriff or constable shall take duplicate receipts for it, with one (1) to be given to the county clerk and one (1) retained as a voucher for his or her respective settlement with the court.
(2)
Upon conviction, a sheriff or constable who knowingly fails to perform any of the duties prescribed in this subsection is guilty of a violation and shall be punished by a fine not exceeding two hundred dollars ($200).
Acts 1905, No. 181, §§ 1-3, p. 469; C. & M. Dig., §§ 9836, 9837; Pope's Dig., §§ 13577, 13578; A.S.A. 1947, §§ 84-1510 -- 84-1512; Acts 2009, No. 655, §§ 121, 122.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-77-101 — 26-77-105) › Section 26-77-102 - Authority to tax or license businesses

(a)
Any city council or board of commissioners of any municipal corporation in this state shall have the power to enact by a two-thirds vote of all members elected thereto ordinances requiring any person, firm, individual, or corporation that shall engage in, carry on, or follow any trade, business, profession, vocation, or calling, within the corporate limits of the city or town, to pay a license fee or tax, except such persons, firms, individuals, or corporations that pay a tax to the city, town, or state on gross incomes or premium incomes and except their agents.
(b)
No person, firm, individual, or corporation shall pay a license fee or tax mentioned in this chapter in more than one (1) city in this state unless such person, firm, individual, or corporation maintains a place of business in more than one (1) city.
(c)
The license charged and collected shall be for the privilege of doing business or carrying on any trade, profession, vocation, or calling in the city where the trade, business, profession, vocation, or calling is situated, to take out and procure a license therefor and pay into the city or town treasury before receiving it such a sum or amount of money as may be specified by the ordinance for the license and privilege.
(d)
The council or boards shall have the right to classify and define any trade, business, profession, vocation, or calling and to fix the sum or amount any person, firm, individual, or corporation shall pay for the license required for the privilege of engaging in, carrying on, or following any trade, business, vocation, or calling, based on the amount of goods, wares, or merchandise carried in stock in any business, or the character and kind of trade, business, profession, vocation, or calling. However, no classification shall be based upon earnings or income.
(e)
The council or boards shall have the full power to punish for violation of these ordinances. Neither the limitation as to the amount of license nor anything contained in this chapter shall be construed as a limitation or restriction upon the power of a city or town to tax, license, regulate, or suppress any trade, business, profession, vocation, or calling in any case in which power has been conferred by any other laws.
Amended by Act 2017, No. 878,§ 18, eff. 8/1/2017.
Acts 1917, No. 179, § 1, p. 980; 1919, No. 94, § 1; C. & M. Dig., § 7618; Acts 1937, No. 294, § 1; Pope's Dig., § 9728; A.S.A. 1947, § 19-4601.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-77-101 — 26-77-105) › Section 26-77-103 - Liability determined from assessment lists

(a)
In ascertaining the persons, firms, individuals, or corporations liable to pay a license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council or board of commissioners may be governed by the list of persons, firms, individuals, or corporations as shown by the latest records of the county assessor of the county where the city or town is situated.
(b)
In making classifications upon the amount of stock, wares, or merchandise on hand or carried in any business, the council or board may be governed by the latest assessments for personal property on file in the county assessor's office.
(c)
The council or board shall have the right and power to change, increase, or decrease the amount of the license or the number of persons to pay it according to the change in the county assessor's records made from year to year.
Amended by Act 2017, No. 878,§ 19, eff. 8/1/2017.
Acts 1917, No. 179, § 3, p. 980; 1919, No. 94, § 3; C. & M. Dig., § 7620; Acts 1937, No. 294, § 3; Pope's Dig., § 9730; A.S.A. 1947, § 19-4603.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-77-101 — 26-77-105) › Section 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.
Acts 1917, No. 179, § 5, p. 980, as added by Acts 1919, No. 94, § 5; C. & M. Dig., § 7622; Acts 1937, No. 294, § 5; Pope's Dig., § 9732; Acts 1985, No. 172, § 1; A.S.A. 1947, § 19-4605.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-77-101 — 26-77-105) › Section 26-77-105 - Rules and regulations

(a)
The city council or board of commissioners of any city or town by ordinance shall provide all rules and regulations for the payment of a license for the privilege of engaging in any trade, business, profession, vocation, or calling in the city or town.
(b)
All persons, firms, individuals, or corporations desiring to engage in any business named in this chapter shall comply with the rules and regulations before engaging in their trade, business, profession, vocation, or calling.
Amended by Act 2017, No. 878,§ 20, eff. 8/1/2017.
Acts 1917, No. 179, § 2, p. 980; 1919, No. 94, § 2; C. & M. Dig., § 7619; Acts 1937, No. 294, § 2; Pope's Dig., § 9729; A.S.A. 1947, § 19-4602.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 2 - PRIVILEGES TAXED GENERALLY (§§ 26-77-201 — 26-77-204) › Section 26-77-201 - Mercantile businesses

(a)
Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities. However, this section shall not apply to persons who remain in the mercantile business for a continuous period of six (6) months.
(b)
Cities of the first class in order to determine who are or may be liable to pay the license or tax may require all persons who enter into the mercantile business in their cities to execute a bond to the city with good and sufficient security, to be approved by the city clerk thereof, conditioned that, if the merchant does not remain in continuous business for a period of six (6) months or longer, then the amount of the license or tax will be paid to the city.
(c)
This section shall not apply to or be construed to include any vegetables, grain, fruit, or other farm products or livestock of any description.
Acts 1913, No. 236, §§ 1-3; C. & M. Dig., §§ 7750, 7751; Pope's Dig., §§ 10049, 10050; A.S.A. 1947, §§ 19-4607 -- 19-4609.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 2 - PRIVILEGES TAXED GENERALLY (§§ 26-77-201 — 26-77-204) › Section 26-77-202 - Gift enterprises

(a)
(1)
All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them.
(2)
The license or tax shall not exceed one thousand dollars ($1,000) per annum for each gift enterprise and five hundred dollars ($500) per annum for each person, firm, or corporation aiding, abetting, or patronizing the gift enterprise.
(b)
As used in this section, "gift enterprise" includes the premium stamp, periodical ticket, trading stamp, and similar schemes and devices, wherein by means of stamps, checks, tickets, or other devices certain merchants, manufacturers, and other persons engaged in lawful occupations or callings are advertised, exploited, and patronized to the exclusion of others on like terms.
Acts 1899, No. 21, §§ 1, 2, p. 22; C. & M. Dig., §§ 7604, 7605; Pope's Dig., §§ 9699, 9700; A.S.A. 1947, §§ 19-4611, 19-4612.