[1] Arkansas is divided into 75 counties and contains 500[a][b][c] municipalities consisting of cities and towns as of the 2020 United States census.
[5] Cities of the first class have or have had a population over 2,500, cities of the second class have between 500 and 2,499 people, and incorporated towns have 499 or fewer people; state law, however, provides mechanisms for a municipality to increase or decrease its classification despite not meeting the usual population requirement.
Cities of the first class must create a planning commission with at least five members and may have a police department superintended by a mayor.
There are retirement benefits available if certain conditions are met for mayors and city clerks or treasurers.
[6] Towns have a population of 499 or fewer people and elect five council members at-large with no wards.