SB210 - AN ACT TO AMEND SECTIONS 26-52-301 AND 26-53-106(a) OF THE ARKANSAS CODE OF 1987 ANNOTATED TO INCREASE THE EXCISE TAX UNDER THE ARKANSAS GROSS RECEIPTS ACT AND THE ARKANSAS COMPENSATING TAX ACT TO FIVE PER CENTUM (5%); TO AMEND SECTION 26-52-303(a) OF TH