As used in this subchapter, unless the context otherwise requires:
(1) “County” means each of the counties of this state;
(2) “Municipality” and “city” mean any city or incorporated town in this state; and
(3) [Repealed.]
(4) “Local government” means city or county.
Structure Arkansas Code
Subtitle 10 - Economic Development And Tourism Generally
Chapter 174 - Economic Development Tax
§ 14-174-103. Levy of new taxes permitted
§ 14-174-104. Levy of sales and use taxes currently authorized
§ 14-174-105. Disposition of funds — Definitions
§ 14-174-106. Public facilities