(a) If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be:
(1) Based on the actual expense incurred; or
(2)
(A) Made on a per diem basis.
(B) A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017.
(b) Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.
Structure Arkansas Code
Subtitle 3 - Municipal Government
Chapter 42 - Government Of Municipalities Generally
Subchapter 1 - General Provisions
§ 14-42-101. Savings provision
§ 14-42-102. Corporate authority of cities
§ 14-42-103. Vacancies in municipal offices
§ 14-42-105. Appointments of officers by council
§ 14-42-106. Oath and bond required
§ 14-42-107. Interest in offices or contracts prohibited
§ 14-42-108. Prohibited actions by municipal officials or employees — Penalty
§ 14-42-109. Removal of elective or appointed officers
§ 14-42-110. Appointment and removal of department heads
§ 14-42-112. Municipal attorneys for cities of the second class or incorporated towns
§ 14-42-114. Social security for municipal employees
§ 14-42-115. Volunteer firefighter or volunteer police officer on governing body
§ 14-42-116. Retirement systems and benefits
§ 14-42-117. Election of retirement benefits
§ 14-42-118. Removal of municipal officer for federal offense
§ 14-42-119. Removal of certain elected municipal officials
§ 14-42-120. Monthly, bimonthly, biweekly, weekly, and hourly salaries for municipal employees
§ 14-42-121. Allowance for meal tips
§ 14-42-122. City attorney in mayor-council cities of fewer than 10,000
§ 14-42-123. Uniform catastrophic leave program — Definition