{"data":{"id":"us-ar/ark.-code-ann.-3-9-214","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 3-9-214","heading":"Supplemental tax or fee on sales levied by political subdivisions","body":"(a) An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.\n\n(b) However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213 .\n\n(c) All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.","path":["AR Code","Title 3","Chapter 9","Subchapter 2"],"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":"25aba9e7b22887aa76ff5f706a9d118d8fc81b569dfadc10fddc55323c484e98","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-3-9-213","next":"us-ar/ark.-code-ann.-3-9-215"},"notice":"GroundRules: Original legal text. Not legal advice."}