§ 14-42-121. Allowance for meal tips

AR Code § 14-42-121 (2018) (N/A)
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(a) If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be:

(1) Based on the actual expense incurred; or

(2)

(A) Made on a per diem basis.

(B) A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017.

(b) Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.