Ark. Code Ann. § 14-364-101: Levy of tax - Exception

(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1¢) per gallon on all aviation fuel sold at the airport operated and managed by the commission.

(b) This section and § 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.