(a) As used in this section:
(1) "Employee" means an individual employed in this state by an employer;
(2)
(A) "Employer" means an individual, sole proprietorship, partnership, limited liability company, corporation, or other entity that does business in this state.
(B) However, "employer" does not include a public employer;
(3) "Employment benefit" means anything of value that an employee may receive from an employer in addition to wages and salary, including without limitation:
(A) Health, disability, retirement, profit-sharing, and death benefits;
(B) Group accidental death and dismemberment benefits;
(C) Paid or unpaid days off from work for holidays, sick leave, vacation, and personal necessity; and
(D) Terms of employment, notice of scheduling, attendance, or leave policies;
(4) "Political subdivision" means a county, city, or town in this state; and
(5) "Public employer" means the State of Arkansas and each political subdivision of the state.
(b) A political subdivision shall not establish, mandate, or otherwise require an employer to provide to an employee a minimum or living wage rate or employment benefit that exceeds the requirements of federal laws or regulations or state laws or rules.
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