Arkansas StatutesSubchapter 5 - Sales Tax on Food and Lodging§ 26-74-501 - Levy of tax.§ 26-74-502 - Petitions requesting an election.§ 26-74-503 - Payment and collection -- Advertising and Promotion Commission.§ 26-74-504 - Pledge of revenues.§ 26-74-505 - Cessation of tax levy.