Arkansas Code
Chapter 60 - Mercury Refiners
§ 15-60-106. License tax

(a) Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of milling, sampling, concentrating, reducing, refining, purchasing, or receiving for sale ores, concentrates, or amalgams bearing quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business.
(b) Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of purchasing for resale distilled or refined quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business.
(c) The license tax provided for in this chapter is for the privilege of engaging in the businesses set out in the provisions of this chapter and entitles the licensee to a permit to carry on the business or occupation.

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