Arkansas Attorney General Reports November 18, 1997 (Opinion No.)

The Honorable M. Olin Cook State Representative 266 South Enid Avenue Russellville, Arkansas 72801-4534 Dear Representative Cook: This official Attorney General opinion is rendered in response to a question you have raised concerning advertising and promotion commissions. You have asked: If a city levies a tax on hotels and motels only, and not on restaurants [under A.C.A.