DUDLEY, Justice.
This case involves a special tax on mixed drinks. The specific issue is whether the City of Hot Springs may collect a three percent "hospitality" tax pursuant to an ordinance enacted by authority of Ark. Code Ann. § 26-75-602 (1987), in addition to the customary ten percent mixed drink tax collected by the City under authority of Ark.Code Ann. § 3-9-213 (1987). The circuit judge ruled that the hospitality tax could not be added on to the...
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