Arkansas Code § 26-77-204

Auctioneers
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The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns. Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.
The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns. Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.
The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns. Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.
The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.
Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.

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