Arkansas Code
Subchapter 4 - Administration
§ 14-95-402. Service charges — Levy

(a) The governing body of the city or town is authorized to levy, by ordinance, service charges for the district to establish, operate, maintain, support, and otherwise provide any and all services authorized for the district.
(b)
(1) Service charges adopted by the governing body shall be equally administered on a per capita or per household basis, or on a per unit of service basis, or a combination of these methods.
(2) Services charge levied on a per capita or per household basis shall be collected equally without regard to whether or not an individual or household avails itself of the service.

(c) Except as otherwise provided for in this chapter, no service fee may be levied for a period of time exceeding ten (10) years except upon a new petition from electors in the service district and by passage of a new authorizing ordinance by the city or town's governing body per the provisions in this chapter.