HB1024

House Bill 1024 amends Arkansas Code § 14-54-1412(b)(1) regarding the criteria for municipalities to establish designated entertainment districts. The bill modifies the eligibility requirements for cities, municipalities, and incorporated towns to create such districts. Specifically, it specifies that entities must be collecting a gross receipts tax on prepared food or hotel and motel accommodations under certain sections of the law. Additionally, the municipality must be located in a county that already has entities authorized by the Alcoholic Beverage Control Division to sell alcoholic beverages. By setting these conditions, the bill clarifies the prerequisites for local governments looking to designate specific areas as entertainment districts.