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 calender 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 calender 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. 

Forms

Title Posted
AMU-AR | Amusement Additional Request 06/29/2020
Coin Operated Amusement Machine Operator Bond 08/26/2010
Instructions

Instructions

Title Posted
Coin Operated Amusement Machine Requirements 03/14/2014

Statistics

Title Posted
Amusement Revenue FYE 2021 11/09/2020
Amusement Revenue FYE 2020 07/02/2020
Amusement Revenue FYE 2019 07/05/2019
Amusement Revenue FYE 2018 07/03/2018
Amusement Revenue FYE 2017 07/03/2017
Amusement Revenue FYE 2016 08/04/2016
Amusement Revenue FYE 2015 07/14/2015
Amusement Revenue FYE 2014 09/23/2014
Amusement Revenue FYE 2013 07/10/2013
Amusement Revenue FYE 2012 06/25/2013
Amusement Revenue FYE 2011 06/25/2013
Amusement Revenue FYE 2010 06/25/2013
Amusement Revenue FYE 2009 06/25/2013
Amusement Revenue FYE 2008 06/25/2013
Amusement Revenue FYE 2007 06/25/2013
Amusement Revenue FYE 2006 06/25/2013
Amusement Revenue FYE 2005 06/25/2013
Amusement Revenue FYE 2004 06/25/2013
Amusement Revenue FYE 2003 06/25/2013
Amusement Revenue FYE 2002 06/25/2013
Amusement Revenue FYE 2001 06/25/2013