A privilege tax is levied on each amusement device. The annual privilege tax is due prior to each device being placed into operation. Annual license fees are due from each distributor, salesman, and operator of amusement devices. The license is renewed on or before July 1st of each year.
- Privilege Tax (commonly referred to as a decal fee)
$5 per device per fiscal year
*Decal fees are prorated if due/payable during the last six (6) months of the fiscal year. - License Fees
| Entity | License Fee per Fiscal Year* |
| Distributor | $25 |
| Salesman | $5 |
| Operator – 3 or fewer amusement devices | $500 |
| Operator – 4 or more amusement devices | $1,000 |
- Surety Bonds
Distributor – $1,000
Operator – $6,000
Carnivals
Coin-operated amusement devices restricted exclusively to carnivals and county, district, and state fairs shall be subject to the following operator license fees:
| Entity | License Fee |
| Operator – 3 or fewer amusement devices | $75 per month, 3 month maximum in calendar year |
| Operator – 3 or fewer amusement devices | $500 per fiscal year, if 3 month threshold is exceeded |
| Operator – 4 or more amusement devices | $150 per month, 3 month maximum in calendar year |
| Operator – 4 or more amusement devices | $1,000 per fiscal year, if 3 month threshold is exceeded |
A carnival licensee who operates amusement devices for more than three (3) months in any one (1) calendar year is required to pay the annual license fee. There are no surety bond requirements for carnival licensees who operate amusement devices.
Applicable Statutes: AR Code Ann. §26-57-401 et seq.
Forms
| Title | Posted |
| AMU-AR | Amusement Additional Request | 07/25/2023 |
| Coin Operated Amusement Machine Operator Bond | 08/26/2010 |
| Instructions | |
Instructions
| Title | Posted |
| Coin Operated Amusement Machine Requirements | 06/21/2023 |
Statistics
| Title | Posted |
| Amusement Revenue FYE 2025 | 11/05/2024 |
| Amusement Revenue FYE 2024 | 07/01/2024 |
| Amusement Revenue FYE 2023 | 07/06/2023 |
| Amusement Revenue FYE 2022 | 07/01/2022 |
| Amusement Revenue FYE 2021 | 07/09/2021 |
| Amusement Revenue FYE 2020 | 07/02/2020 |
| Amusement Revenue FYE 2019 | 07/05/2019 |
| Amusement Revenue FYE 2018 | 07/03/2018 |
| Amusement Revenue FYE 2017 | 07/03/2017 |
| Amusement Revenue FYE 2016 | 08/04/2016 |
| Amusement Revenue FYE 2015 | 07/14/2015 |
| Amusement Revenue FYE 2014 | 09/23/2014 |
| Amusement Revenue FYE 2013 | 07/10/2013 |
| Amusement Revenue FYE 2012 | 06/25/2013 |
| Amusement Revenue FYE 2011 | 06/25/2013 |
| Amusement Revenue FYE 2010 | 06/25/2013 |
| Amusement Revenue FYE 2009 | 06/25/2013 |
| Amusement Revenue FYE 2008 | 06/25/2013 |
| Amusement Revenue FYE 2007 | 06/25/2013 |
| Amusement Revenue FYE 2006 | 06/25/2013 |
| Amusement Revenue FYE 2005 | 06/25/2013 |
| Amusement Revenue FYE 2004 | 06/25/2013 |
| Amusement Revenue FYE 2003 | 06/25/2013 |
| Amusement Revenue FYE 2002 | 06/25/2013 |
| Amusement Revenue FYE 2001 | 06/25/2013 |
