AR SB203

Amends Arkansas Code § 26-75-602(c) to add admission prices to state parks located within municipal boundaries as a taxable category under municipal advertising and promotion taxes.

Maintains existing tax authority on hotel, motel, and similar short-term rental accommodations (excluding rentals of 30+ days) and prepared food and beverage sales for on-premises or off-premises consumption.

Exempts organizations qualified under 26 U.S.C. § 501(c)(3) from the tax on prepared food and beverage gross receipts.

Declares an emergency based on findings that the parks and tourism industry is vital to the Arkansas economy and that current law inhibits local revenue collection for parks and tourism support.

Effective date of April 1, 2019.