013.05.07 Ark. Code R. § 001 Park Directive 2000 - State Parks 2008 Fees and Rates

• Library: Arkansas Administrative Code
• Edition: 2023
• Currency: Current through Register Vol. 48, No. 12, December, 2023
• Citation: 013.05.07 Ark. Code R. § 001
• Year: 2023

Fees and rates are reviewed each year and are approved for the next calendar year by the State Parks, Recreation, and Travel Commission, and the Legislative Subcommittee on Administrative Rules and Regulations, as required.

All Park Superintendents will provide Regional Supervisors with recommendations and requests. All recommendations and requests will include a comparative list of fees and/or rates from similar local facilities and must be fully substantiated. In addition, requests for concession operated facilities will be submitted, to include justification by each concessionaire.

Regi onal Supervisors should receive all information in sufficient time to prepare for the scheduled review of fees and rates each year.

I. TAXES

All taxable facilities and services will have applicable state and local taxes added to or included in the fee at the time of use/sale. The gross receipts or gross proceeds derived from sales of tangible personal property or services to churches or charitable organizations are not exempt from the tax unless the items are purchased for resale by the church or charitable organization.

A. EXEMPTIONS Certain specified organizations or groups have been exempted from taxes when taxable services or tangible personal property is purchased Sellers of tangible personal property or taxable services need not collect the tax upon the gross receipts or gross proceeds derived from the sales of tangible property or services to the following organizations: 1. The Boys' Clubs of America or any local council or organization thereof; 2. The Girls' Clubs of America or any local council or organization thereof; 3. The Poet's Roundtable of Arkansas; 4. The Boy Scouts of America or any of the Scout Councils located in Arkansas; 5. The Girl Scouts of America or any of the Scout Councils located in Arkansas; 6. U. S. Governmental agencies; 7. 4-H Clubs and FFA Clubs located in Arkansas; 8. The Arkansas 4-H Foundation, the Arkansas Future Farmers of America Foundation and the Arkansas Future Farmers of America Association; 9. Orphans' homes or children's' homes located in Arkansas which are not operated for profit and which are operated by a church, religious organization, or other benevolent, charitable association; 10. Public Housing Authorities organized pursuant to Ark. Code Ann 14Title14-169-201 etseq. 11. Regional Water Distribution Districts organized pursuant to Ark. Code Ann 14Title14-116-101 et seq. 12. The Arkansas Country Music Hall of Fame Board; 13. The American Red Cross; 14. Humane societies not operated for profit and organized under Ark. Code Ann 20Humane societies20-19-101 et seq. for the prevention of cruelty to animals; 15. The rental or lease of specialized equipment used in the filming of a motion picture which qualifies for the tax incentives provided by ark. Code Ann 26[Repealed]26-4-201 et seq. 16. The Salvation Army; 17. Heifer Project International, Inc.; 18. Habitat for Humanities; 19. The Fort Smith Clearing House; 20. The Arkansas Symphony Orchestra Society, Inc.; 21. Activity-oriented educational programs paid by an Arkansas Public School. The Revenue Division of the Department of Finance and Administration does not issue any exemption certificates except those expressly authorized by the Gross Receipts Tax Act (as amended). Consumers who represent to sellers that their purchases of property or services are exempt from tax by reason of an exemption for which no exemption certificate is issued must conclusively prove entitlement to the exemption to the seller. All permits with 9000 as the last four digits are withdrawn effective January 1, 1987, and holders of said permits should apply to the Sales and Use Tax Section for a new permit. NOTE: Checking with the Department of Finance and Administration we were told that the department no longer issues exemption certificates. However exemption certificates that were issued in the past have not been revoked and are still valid. If a permit number has six or seven numbers, a dash and the number 84, another dash and additional numbers it is a valid tax exemption certificate.

B. Tax Codes S0 Tax Exempt G1 ½ State,City, and Country C1 City, County, and State Plus 2% L1 City, County, and State Plus 2% S1 City, County, and State (Single transaction over $2,500) R1 City, County, and State Plus 1% B1 2% SX Standard sales tax with no maximum limit

C. TAX RATES

1. No Tax Collected
Revenue Tvpe	General Ledeer	Tax Code
Cash Over/Short	4047098000	SO
Concession Sales	4043004000	SO
Convention Center	4048010000	SO
Donations	4047021000	SO
Dump Station	4048011000	SO
Fishing License Commissions	4043005000	SO
Gas and Oil	4048021000	SO
Gift Certificates	4048023000	SO
Interpretive Programs	4041038000	SO
(Not involving watercraft tours or surrey tours)
Lodging Deposits	6080006000	SO
Postage	4047018000	SO
Security Deposits	4048016000	SO
Special Events	4047019000	SO
Group Facilities	4048009000	SO
(Pavilions, Meeting Rooms, Breezeways, Lobbies Overlooks, Amphitheaters, etc. Does not include dormitories.)
2. 2% Tourism
Interpretive Tours	4041038000	B1
(Boat, Kayak, Canoe, & Surrey Tours)
3. City, County, & 1/2 State Tax
Grocery Sales	4048020000	G1
State Vending (Food)	4048024000	G1
4. City, County, & State Tax (Tax included in price)
State Vending (Non Food)	4048024000	SX
Water Play Area	4041037000	SX
5. City, County, & State Tax - Note: For any single transaction that is over $2,500.00 in this group of General Ledger codes use the S1 tax code.
Boat/RV Storage Fees	4044003000	SX
Gift Sales	4048002000	SX
General Merchandise	4048002000	SX
Greens Fees	4041032000	SX

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