Ark. Code Ann. § 14-14-806: Powers requiring state delegation

Each county quorum court in the State of Arkansas exercising local legislative authority is prohibited the exercise of the following powers, unless the power is specifically delegated by the General Assembly:

(1) The legislative power to authorize a tax on income or the sale of goods or services. This subdivision (1) shall not be construed to limit the authority of county government to levy any other tax or establish the rate of any other tax which is not inconsistent with the Arkansas Constitution or law;

(2) The legislative power to regulate private activities beyond its geographic limits;

(3) The legislative power to impose a duty on or regulate another unit of local government. However, nothing in this limitation shall affect the right of a county to enter into and enforce an agreement of intergovernmental cooperation; and

(4) The legislative power to regulate any form of gambling, lotteries, or gift enterprises.