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3-9-214. Supplemental tax or fee on sales levied by political subdivisions.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-9-214. Supplemental tax or fee on sales levied by political subdivisions.
(a) An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.
(b) However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213.
(c) All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-214
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:3-9-214
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4ab16c4c9c36b4e5e4d67887b5e112e1f402125881b86d35d4323a9e8cde9bf7
Source location: content.xml paragraph 7518
Stored source content
3-9-214. Supplemental tax or fee on sales levied by political subdivisions.
(a) An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.
(b) However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213.
(c) All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-9-212. Permit to sell beverages — Fees.
(a) Each application for a permit to sell alcoholic beverages for on-premises consumption shall be accompanied by a permit fee in the following applicable amount:
Hotel, having fewer than 100 rooms $ 750 Hotel, having 100 or more rooms 1,500 Restaurant, having a seating capacity of less than 100 persons 750 Restaurant, having a seating capacity of 100 or more persons 1,500 Large meeting or attendance facility as defined in § 3-9-202(16)(B) 2,500.
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(b) An annual renewal fee in the same amount as provided in subsection (a) of this section shall be paid to the Director of the Alcoholic Beverage Control Division on or before June 30 of each calendar year for the fiscal year beginning July 1.
(c) The fee for a permit issued between January 1 and July 1 shall be one-half (½) of the applicable amount specified in subsection (a) of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-212
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 3-9-212. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-9-213. Gross receipts and supplemental taxes on sale of alcoholic beverages.
(a) The sale of alcoholic beverages pursuant to this subchapter shall be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., as amended.
(b)(1) In addition, there is levied a supplemental tax of ten percent (10%) upon the gross proceeds or gross receipts from the sale of alcoholic beverages pursuant to this subchapter.
(2)(A) In addition to the tax levied under subdivision (b)(1) of this section, a supplemental tax of four percent (4%) is levied on the gross proceeds or gross receipts from the sale of alcoholic beverages under this subchapter.
(B) However, the tax levied under subdivision (b)(2)(A) of this section shall not apply to gross proceeds or gross receipts from the sale of beer or wine.
(c)(1) The supplemental tax shall be reported and paid to the Secretary of the Department of Finance and Administration in the same manner and at the same time as the gross receipts tax and shall be subject to such reasonable rules as the secretary may prescribe, including the maintenance of permanent records showing all purchases and sales of alcoholic beverages.
(2)(A) The tax levied under subdivision (b)(2) of this section shall be credited as special revenues to the University of Arkansas Medical Center Fund.
(B)(i) The funds credited under subdivision (c)(2)(A) of this section shall be used exclusively for making loan repayments for construction projects authorized by Acts 1989 (1st Ex. Sess.), No. 261, until the loan is paid in full.
(ii) After the Chancellor of the University of Arkansas for Medical Sciences certifies in writing to the Chief Fiscal Officer of the State that the loan has been repaid in full, then revenue from the tax collected under subdivisi
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-213
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 3-9-213. This identifies an authority to review, not proof of applicability.