Ark. Code Ann. § 14-86-2103: County treasurers - Retention of fees

(a) A county treasurer may retain up to five percent (5%) of all remittances to a fire district in reserve for up to sixty (60) days.

(b) Upon approval of the governing body of a fire district, a county treasurer may retain up to ten percent (10%) of all remittances to a fire district in reserve until final settlement is made in December of each year.