Browse Arkansas Code titles and sections
3-8-401. Beer and light wine.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-8-401. Beer and light wine.
(a) At each general election for state and county offices, there may be submitted to the qualified electors of any county in the State of Arkansas so desiring, in the manner provided for the submission in a county of the question under the initiative and referendum provisions of the Constitution and laws of the State of Arkansas, the question as to whether the sale of beer and light wine containing alcohol not in excess of five percent (5%) by weight shall or shall not be permitted within the county for two (2) years in case the matter is voted on at a general election.
(b) In voting upon the question, the electors shall have printed or written upon their ballot, “FOR the sale of beer and light wines” or “AGAINST the sale of beer and light wines”.
(c) The election shall be held at the same time and place and in the same manner as other elections. All returns shall be canvassed, sealed, and forwarded by the officers of the election to the county board of election commissioners of the county voting thereon.
(d) The board shall canvass the votes and certify the results thereof to the clerk of the circuit court of the county to be by him or her filed in his or her office, which certificate shall be prima facie evidence of the legal or illegal sale of beer and light wine in the county.
(e) Each and every county voting against the sale of beer and light wine shall not participate in any revenue for school purposes levied and collected under § 3-5-205 during the time the county or counties prohibited the sale of the beer and light wine.
(f) The expense of the election shall be borne by the petitioners calling the election.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-8-401
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:3-8-401
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9d22181554c151303ff8818aed73a852ea690a06e35b2fe02613bda339b23f25
Source location: content.xml paragraph 6612
Stored source content
3-8-401. Beer and light wine.
(a) At each general election for state and county offices, there may be submitted to the qualified electors of any county in the State of Arkansas so desiring, in the manner provided for the submission in a county of the question under the initiative and referendum provisions of the Constitution and laws of the State of Arkansas, the question as to whether the sale of beer and light wine containing alcohol not in excess of five percent (5%) by weight shall or shall not be permitted within the county for two (2) years in case the matter is voted on at a general election.
(b) In voting upon the question, the electors shall have printed or written upon their ballot, “FOR the sale of beer and light wines” or “AGAINST the sale of beer and light wines”.
(c) The election shall be held at the same time and place and in the same manner as other elections. All returns shall be canvassed, sealed, and forwarded by the officers of the election to the county board of election commissioners of the county voting thereon.
(d) The board shall canvass the votes and certify the results thereof to the clerk of the circuit court of the county to be by him or her filed in his or her office, which certificate shall be prima facie evidence of the legal or illegal sale of beer and light wine in the county.
(e) Each and every county voting against the sale of beer and light wine shall not participate in any revenue for school purposes levied and collected under § 3-5-205 during the time the county or counties prohibited the sale of the beer and light wine.
(f) The expense of the election shall be borne by the petitioners calling the election.
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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.