§ 13-122. Fund created.

Latest version.

A Fort Smith Advertising and Promotion Fund shall be created in which shall be deposited all taxes, interest, penalties and costs collected pursuant to the levy of this sales and use tax.

(Ord. No. 79-89, § II, 10-17-89)

State law reference

Hotel tax to be paid into advertising and promotion fund, A.C.A. § 26-75-204.

                    
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