Arkansas Code Annotated
Ark. Code Ann. § 26-75-603 (2026)
Collection of tax
✓ current as of May 2026
History. Acts 1965, No. 185, § 3; 1965 (1st Ex. Sess.), No. 30, § 1; A.S.A. 1947, § 19-4614; Acts 1993, No. 364, § 2; 1997, No. 1016, § 1; 2019, No. 315, § 3073.
Amendments. The 2019 amendment deleted “regulations” following “rules” in (b)(1).
Case Notes
Cited: Hotels.com, L.P. v. Pine Bluff Adver. & Promotion Comm'n, 2013 Ark. 392, 430 S.W.3d 56 (2013).
Notes of Decisions
Cited in 2
cases, 1994–2013 · leading case: Hotels.com, L.P. v. Pine Bluff Advert. & Promotion Comission, 2013 Ark. 392 (Ark. 2013).
Hotels.com, L.P. v. Pine Bluff Advert. & Promotion Comission, 2013 Ark. 392 (Ark. 2013). “” 4 Ark.Code Ann. § 26-75-603(c). The City of Pine Bluff did so in Code of Ordinances, City of Pine Bluff, § 13-47.”
City of Hot Springs Advert. v. Cole, 878 S.W.2d 371 (Ark. 1994). “Ark. Code Ann. § 26-75-603 (1987). Act 185 further authorized a city to establish a fund from the collected taxes and to create an advertising and promotion commission to use that fund to promote the city and its surrounding areas.”
— Ark. Code Ann. § 26-75-603(c) — 1 case
Hotels.com, L.P. v. Pine Bluff Advert. & Promotion Comission, 2013 Ark. 392 (Ark. 2013). “” 4 Ark.Code Ann. § 26-75-603(c). The City of Pine Bluff did so in Code of Ordinances, City of Pine Bluff, § 13-47.”
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