Opinion No.

The Honorable Ernest Cunningham State Representative 727 Columbia Street Helena, Arkansas 72342-2813

Dear Representative Cunningham:

This is in response to your request for an opinion on whether the City of West Helena has the authority to "levy a fee on bail bonds issued within [its] corporate boundaries."

You do not state how the tax would be collected (i.e., whether the bail bondsmen would collect the "fee" and remit it to the City, or whether the City would somehow otherwise arrange for collection of the "fee"). In addition, you have not indicated the contemplated use of the moneys generated…