{"data":{"id":"us-ar/ark.-code-ann.-17-17-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 17-17-107","heading":"Municipal taxes","body":"No person following for a livelihood the profession of an auctioneer shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on the profession by a municipality unless that person maintains a business office within that municipality.","path":["AR Code","Title 17","Chapter 17","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"b167587afdfe54c5cbb31fda5e731ce5ec1a2d6af7f4bd140e362b58831f1b13","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-17-17-106","next":"us-ar/ark.-code-ann.-17-17-112"},"notice":"GroundRules: Original legal text. Not legal advice."}