CAPC Taxing Authority Does not Extend to B&Bs– Sort of

The Attorney General’s office has just issued an opinion noting that the legislation governing CAPC collections covers only “hotels, motels, and short-term condominiums.”

AG Opinion on CAPC Taxing Authority

Opinion No. 2008-083
July 16, 2008
The Honorable Bryan King
State Representative
871 County Road 814
Green Forest, Arkansas 72638-2675
Dear Representative King:
I am writing in response to your request for an opinion on the following questions:
Does the taxing authority language for cities to levy an advertising and promotions tax under A.C.A. 26-75-602(c) include any other establishments besides the ones that [...]