Ark. Code Ann. § 14-42-114: Social security for municipal employees

Any municipality incorporated under the laws of the State of Arkansas shall have the power, by a majority vote of its city council or legislative body, to provide for establishing and maintaining a system of social security or old age pensions, or both, for its employees that are not covered by social security or old age pension legislation under such terms and conditions as the city council or legislative body may enact.