Ark. Code Ann. § 14-90-915: Deputy collectors

(a) County tax collectors are authorized to employ one (1) deputy to do the additional work imposed by the terms of this act.

(b) The collector may pay the deputy a salary up to the sum of three thousand three hundred dollars ($3,300) per annum. However, the salary shall never exceed the receipts from the one and three-eighths percent (13/8%) allowed the collectors by the provisions of § 14-90-913 .