{"data":{"id":"us-ar/ark.-code-ann.-26-63-401","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-401","heading":"Definitions","body":"As used in this subchapter: (1) \"Camping fee\" means a fee for furnishing a camping space or trailer space on less than a month-to-month basis; (2) \"Special event\" means any attraction, festival, or other event of not more than fourteen (14) days' duration; (3) (A) \"Tourist attraction\" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern. (B) \"Tourist attraction\" does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and (4) (A) \"Watercraft\" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle. (B) \"Watercraft\" does not include a tug boat or barge. Acts 2007, No. 182, § 1.\n\nAs used in this subchapter:\n\n(1) \"Camping fee\" means a fee for furnishing a camping space or trailer space on less than a month-to-month basis;\n\n(2) \"Special event\" means any attraction, festival, or other event of not more than fourteen (14) days' duration;\n\n(3) (A) \"Tourist attraction\" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern. (B) \"Tourist attraction\" does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and\n\n(A) \"Tourist attraction\" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern.\n\n(B) \"Tourist attraction\" does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and\n\n(i) A special event;\n\n(ii) An event of a school, college, or university; or\n\n(iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and\n\n(4) (A) \"Watercraft\" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle. (B) \"Watercraft\" does not include a tug boat or barge.\n\n(A) \"Watercraft\" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle.\n\n(B) \"Watercraft\" does not include a tug boat or barge.","path":["AR Code","Title 26","Chapter 63","Subchapter 4"],"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":"3110654b045866cfdfd34b496dce8cb5177a50a73c0c7e4e2482671ef7502c83","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-304","next":"us-ar/ark.-code-ann.-26-63-402"},"notice":"GroundRules: Original legal text. Not legal advice."}