(a) No municipality shall levy any sales, which includes gross receipts or gross proceeds, use, payroll, or income tax other than those authorized by law.
(b) No tax on alcoholic beverages shall be levied by a municipality other than those authorized by law.
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