§ 13-121. Levied.

Latest version.

As authorized by A.C.A. § 26-75-602, there is hereby levied a sales and use tax at the rate of three (3) percent upon the gross receipts or gross proceeds from the renting, leasing, or otherwise furnishing of hotel or motel accommodations for profit within the city.

(Ord. No. 79-89, § I, 10-17-89; Ord. No. 47-01, § 1, 8-7-01)

                    
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