§ 20-19. Levied.

Latest version.

As authorized by A.C.A. § 26-75-201 et seq., there is hereby levied a sales and use tax at the rate of one percent on the receipts from the sale at retail within the city on all such items which are subject to taxation under the Arkansas Gross Receipts Act of 1941, A.C.A. § 26-52-101 et seq.

(Code 1992, § 10-26; Ord. No. 200, § 1, 12-15-1982)

                    
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