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3-4-501. When fees due — Disposition.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-4-501. When fees due — Disposition.
(a) All license taxes provided and levies under this act shall be due and payable on the tenth day of each month succeeding the time when the act is done requiring the license.
(b) It shall be the duty of the person required to pay the license to make a report giving the facts in such form and substance as the Director of the Alcoholic Beverage Control Division shall by rule require. All payments therefor shall be made to the Secretary of the Department of Finance and Administration, payable to the Treasurer of State, and all permit fees shall likewise be made to the secretary and payable to the Treasurer of State.
(c)(1) Except for grocery store wine permit fees under § 3-5-1802, all permits or license fees or taxes, penalties, fines, and costs received by the secretary under the provisions of this act shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(2) The Treasurer of State shall allocate and transfer the amounts to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-4-501
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:3-4-501
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 734493596899136dff06454e6c879d9547bd218c882f4a20ceb2594b5c5db072
Source location: content.xml paragraph 2382
Stored source content
3-4-501. When fees due — Disposition.
(a) All license taxes provided and levies under this act shall be due and payable on the tenth day of each month succeeding the time when the act is done requiring the license.
(b) It shall be the duty of the person required to pay the license to make a report giving the facts in such form and substance as the Director of the Alcoholic Beverage Control Division shall by rule require. All payments therefor shall be made to the Secretary of the Department of Finance and Administration, payable to the Treasurer of State, and all permit fees shall likewise be made to the secretary and payable to the Treasurer of State.
(c)(1) Except for grocery store wine permit fees under § 3-5-1802, all permits or license fees or taxes, penalties, fines, and costs received by the secretary under the provisions of this act shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(2) The Treasurer of State shall allocate and transfer the amounts to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-101. Title.
This chapter shall be known and cited as the “Revenue Stabilization Law”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 19-5-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1802. Grocery store wine permit — Fees.
(a) A grocery store may apply to the Alcoholic Beverage Control Board for a grocery store wine permit.
(b)(1) A grocery store wine permit allows a permittee to purchase and sell wine and hard cider for off-premises consumption at a single location.
(2) Wine and hard cider inventory orders or purchases, or both, shall be made only by a permittee for delivery to a single permitted location.
(3) An order of wine and hard cider inventory for one location shall not be combined with an order for another location in a manner that would result in a cumulative discount or quantity discount, or both.
(c) A grocery store seeking a grocery store wine permit shall meet the criteria for the holder of an off-premises retail beer permit in addition to the criteria established in this section.
(d)(1) For the privilege of selling wine and hard cider in a grocery store, each grocery store shall pay a grocery store wine permit fee based on the size of the permitted building space.
(2) The fee shall be:
(A) One thousand dollars ($1,000) for a permitted building space containing less than thirty-five thousand one square feet (35,001 sq. ft.);
(B) Two thousand five hundred dollars ($2,500) for a permitted building space containing between thirty-five thousand one square feet (35,001 sq. ft.) and fifty thousand square feet (50,000 sq. ft.);
(C) Three thousand five hundred dollars ($3,500) for a permitted building space containing between fifty thousand one square feet (50,001 sq. ft.) and seventy-five thousand square feet (75,000 sq. ft.); and
(D) Five thousand dollars ($5,000) for a permitted building space containing more than seventy-five thousand square feet (75,000 sq. ft.).
(e) One hundred percent (100%) of the fee shall
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1802
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 3-5-1802. This identifies an authority to review, not proof of applicability.