Ark. Code Ann. § 27-14-1210: Fee

(a) Upon registration, the owner of every trailer of a type subject to the provisions of this subchapter shall receive a permanent license plate issued by the Secretary of the Department of Finance and Administration upon the payment of the fee set forth in § 27-14-601 .

(b) For the purpose of calculating any license fees due, each fraction of a dollar more than fifty cents (50¢) shall be treated as a whole dollar, and each fraction of a dollar less than fifty cents (50¢) shall be disregarded.