Arkansas StatutesChapter 77 - Municipal Occupational Taxes and LicensesSubchapter 1 - General Provisions§ 26-77-101 - [Repealed.]§ 26-77-102 - Authority to tax or license businesses.§ 26-77-103 - Liability determined from assessment lists.§ 26-77-104 - Publication of licensing ordinance.§ 26-77-105 - Rules and regulations.Subchapter 2 - Privileges Taxed Generally§ 26-77-201 - Mercantile businesses.§ 26-77-202 - Gift enterprises.§ 26-77-203 - Native wine producers.§ 26-77-204 - Auctioneers.Subchapter 3 - Vending and Amusement Machines§ 26-77-301 - [Repealed.]§ 26-77-302 - Amusement devices and vendors.§ 26-77-303 - Coin-operated amusement devices.