Opinion No.

The Honorable Jay Bradford State Senator P.O. Box 8367 Pine Bluff, AR 71611-3867

Dear Senator Bradford:

I am writing in response to your request for my opinion on the following question:

For purposes of collecting a local hamburger tax provided for by the Advertising and Promotion Commission Act, specifically A.C.A. § 26-75-602, as well as municipal occupation/business license fees, would a facility which is floating in the Arkansas River yet anchored to the shore within the stretch of the city limits be considered to be in the city limits and subject to these taxes?

You have indicated in your…