Browse Arkansas Code titles and sections
3-5-208. Duration of state permits.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-208. Duration of state permits.
(a) Permits issued under the provisions of § 3-5-206 for the privilege of doing business as mentioned in § 3-5-206 shall be for an indeterminate period.
(b) The permit fees levied by § 3-5-205 shall be paid annually as therein provided. So long as the annual permit fees are paid, all permits issued shall remain in full force and effect until revoked or suspended.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-208
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:3-5-208
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 157345771cf4745ac743bf7677fcbd43e78ca450118e9cf542fc991bfd60b546
Source location: content.xml paragraph 3318
Stored source content
3-5-208. Duration of state permits.
(a) Permits issued under the provisions of § 3-5-206 for the privilege of doing business as mentioned in § 3-5-206 shall be for an indeterminate period.
(b) The permit fees levied by § 3-5-205 shall be paid annually as therein provided. So long as the annual permit fees are paid, all permits issued shall remain in full force and effect until revoked or suspended.
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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
3-5-206. Issuance of state permit.
(a) The payment of the special tax provided in § 3-5-205 shall be evidenced by a permit issued by the Director of the Alcoholic Beverage Control Division.
(b) A permit shall be applied for by the special taxpayer and issued by the director on such forms and under such rules as may be prescribed.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-206
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 3-5-206. This identifies an authority to review, not proof of applicability.