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Amusement 

A privilege tax is levied on each amusement device.  The annual privilege tax is due prior to each device being placed into operation.  Annual license fees are due from each distributor, salesman, and operator of amusement devices. The license is renewed on or before July 1st of each year. 

  • Privilege Tax (commonly referred to as a decal fee)
    $5 per device per fiscal year

    *Decal fees are prorated if due/payable during the last six (6) months of the fiscal year.
  • License Fees
    Entity License Fee per Fiscal Year*
    Distributor $25
    Salesman $5
    Operator - 3 or fewer amusement devices $500
    Operator - 4 or more amusement devices $1,000
  • Surety Bonds
    Distributor - $1,000
    Operator - $6,000

Carnivals
Coin-operated amusement devices restricted exclusively to carnivals and county, district, and state fairs shall be subject to the following operator license fees:

Entity License Fee
Operator - 3 or fewer amusement devices $75 per month, 3 month maximum in calendar year
Operator - 3 or fewer amusement devices $500 per fiscal year, if 3 month threshold is exceeded
Operator -  4 or more amusement devices $150 per month, 3 month maximum in calendar year
Operator - 4 or more amusement devices $1,000 per fiscal year, if 3 month threshold is exceeded

A carnival licensee who operates amusement devices for more than three (3) months in any one (1) calendar year is required to pay the annual license fee.  There are no surety bond requirements for carnival licensees who operate amusement devices.

Applicable Statutes: AR Code Ann. §26-57-401 et seq.