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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  

• 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:

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. 

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