(a) A municipality is authorized to perform any function and exercise full legislative power in any and all matters of whatsoever nature pertaining to its municipal affairs, including, but not limited to, the power to tax.
(b) The rule of decision known as “Dillon's Rule” is inapplicable to the municipal affairs of municipalities.
Structure Arkansas Code
Subtitle 3 - Municipal Government
Chapter 43 - Government of Cities of the First Class
Subchapter 6 - Powers over Municipal Affairs
§ 14-43-601. Municipal affairs delineated
§ 14-43-602. Authority generally
§ 14-43-605. Alcoholic beverages
§ 14-43-606. Taxation generally
§ 14-43-608. Regulation of prices
§ 14-43-609. Public utilities and carriers