Opinion No.

The Honorable Steven B. Jones State Representative P.O. Box 3040 West Memphis, AR 72303-3040

Dear Representative Jones:

I am writing in response to your request for an opinion regarding A.C.A. § 26-77-102, which authorizes municipal licensing or taxation of businesses. Your specific question is as follows:

I need to know if this statute exempts businesses from having to purchase a license in every town where they conduct business.

RESPONSE

Although your question is somewhat unclear as worded, I assume it is prompted by the following language in A.C.A. § 26-77-102:

No person, firm, individual, or…