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3-5-1205. Fees and taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1205. Fees and taxes.
A microbrewery-restaurant licensee shall:
(1) Pay any applicable city or county license or permit fees and barrelage or taxes and shall pay a state licensing fee to the Alcoholic Beverage Control Division of seven hundred fifty dollars ($750) per fiscal year to manufacture and sell its beer, malt beverages, and hard cider for consumption both on and off the premises and to sell any other beer, malt beverages, and hard cider purchased from a licensed wholesaler for consumption on the premises;
(2) Measure beer, malt beverages, and hard cider manufactured by the microbrewery, otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, but free from the fees and taxes provided in § 3-5-205, and as required by §§ 3-7-104 and 3-7-111; and
(3) Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer, malt beverages, and hard cider in quantities of up to forty-five thousand (45,000) barrels per year produced and sold or offered for sale in the state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1205
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:3-5-1205
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 64d958a18b0da72e3df7c36ea06294669a4cb2c6936d5251650e6fe8f3bf2b7d
Source location: content.xml paragraph 4467
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3-5-1205. Fees and taxes.
A microbrewery-restaurant licensee shall:
(1) Pay any applicable city or county license or permit fees and barrelage or taxes and shall pay a state licensing fee to the Alcoholic Beverage Control Division of seven hundred fifty dollars ($750) per fiscal year to manufacture and sell its beer, malt beverages, and hard cider for consumption both on and off the premises and to sell any other beer, malt beverages, and hard cider purchased from a licensed wholesaler for consumption on the premises;
(2) Measure beer, malt beverages, and hard cider manufactured by the microbrewery, otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, but free from the fees and taxes provided in § 3-5-205, and as required by §§ 3-7-104 and 3-7-111; and
(3) Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer, malt beverages, and hard cider in quantities of up to forty-five thousand (45,000) barrels per year produced and sold or offered for sale in the state.
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-205. Privilege tax — Levy and collection — Exception — Definition.
(a) For the privilege of doing business, there shall, each fiscal year beginning July 1, be assessed, levied, and collected from each:
(1)(A) Wholesale dealer or broker, or distributor in light wine or beer, a special tax of one thousand dollars ($1,000) for each county in which the broker, distributor, or wholesale dealer operates.
(B) However, the special tax shall not exceed five thousand dollars ($5,000) for any one (1) broker, distributor, or wholesale dealer;
(2) Manufacturer of beer, a special tax of seven hundred fifty dollars ($750); and
(3) Retail dealer of nonintoxicating liquor, a special tax of three hundred fifty dollars ($350).
(b) The tax shall be due and payable at each place where the business of the wholesale dealer, manufacturer, distributor, or retail dealer, as the case may be, is carried on.
(c) All special taxes shall become due and payable on or before June 30 of each calendar year for the fiscal year beginning July 1 or on commencing business on which the tax is imposed.
(d) The tax shall be levied, assessed, and collected by such methods, within the limitations prescribed in this subchapter, and under such rules as may be regularly provided.
(e)(1) However, a grower of grapes and other fruits may manufacture and sell wine upon the premises of the grower in original packages of not less than one-fourth of a gallon (¼ gal.) from grapes and other fruits actually grown by the party so manufacturing wine upon his or her own premises, free from the license fees and taxes provided in this subchapter.
(2) A “grower” is defined to be one who actually grows and produces grapes and other fruits upon his or her own premises or upon the premises occupied by him or
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-205
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 3-5-205. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-104. Rate of tax.
There is levied and there shall be collected as provided by law and rule the following taxes:
(1)(A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas.
(B) “Spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight;
(2)(A) A tax at the rate of one dollar ($1.00) on each gallon of premixed spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Premixed spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight.
(ii) “Premixed spirituous liquor”, as used in this section, does not mean hard cider;
(3)(A) A tax at the rate of fifty cents (50¢) on each gallon of light spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Light spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
(ii) “Light spirituous liquor”, as used in this section, does not mean hard cider;
(4)(A) A tax at the rate of seventy-five cents (75¢) on each gallon of vinous liquor, except wines fermented and manuf
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-104
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 3-7-104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-111. Additional taxes.
(a)(1) In addition to all other fees and taxes now imposed by law, there are levied and shall be collected the following additional fees and taxes:
(A) An additional tax of five cents (5¢) per case on each case of native wine produced and sold in this state, including light wines, wine coolers, and any other mixture containing the fermented juices of grapes, berries, fruits, or vegetables regardless of the percentage of alcoholic content, the tax to be paid by the manufacturer of the wine;
(B) A consumer enforcement tax of twenty-five cents (25¢) per thirty-two-gallon barrel of beer that may be passed on by the retailer to the consumer or may be absorbed by the retailer, the tax to be collected by the beer wholesalers acting as agent for the state;
(C) In addition to the fee imposed for the privilege of operating a dispensary under § 3-4-604, an additional fee of four hundred fifty dollars ($450) for the issuance of each permit; and
(D) In addition to the permit fee now imposed under § 3-4-605 for the privilege of storing, transporting, and selling at wholesale spirituous, vinous, or malt liquors, an additional tax of nine thousand three hundred dollars ($9,300).
(2) All additional permit fees and taxes imposed under subdivisions (a)(1)(B)-(D) of this section shall be levied and collected in the same manner as now provided by law.
(3) The tax imposed by subdivision (a)(1)(A) of this section shall be reported monthly by the manufacturer on all sales made in the State of Arkansas to Arkansas wholesalers, retailers, or consumers, and the manufacturer shall remit the tax with each report.
(4) All additional permit fees and taxes levied by subdivisions (a)(1)(A)-(D) of this section shall be deposited into the State Treasury as gener
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-111
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 3-7-111. This identifies an authority to review, not proof of applicability.