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3-9-234. Failure to pay renewal fees or taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-9-234. Failure to pay renewal fees or taxes.
(a) If any permittee shall fail to remit any fee levied in this subchapter for the annual renewal of a permit within the time provided in § 3-9-223, the permit shall be revoked.
(b) If any permittee shall fail to remit the supplemental tax upon gross receipts within the time provided in § 3-9-223, a penalty of twenty-five percent (25%) shall be due and payable. If such taxes plus penalty are not paid within thirty (30) days from the due date, the Director of the Alcoholic Beverage Control Division shall revoke the permit of the permittee, and the Secretary of the Department of Finance and Administration shall seek recovery of the amount of such taxes and penalties due from the permittee.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-234
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:3-9-234
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6bce2b4ed1342043473215261e08de7938717a08a82d1e285d83149b9ec98dab
Source location: content.xml paragraph 7804
Stored source content
3-9-234. Failure to pay renewal fees or taxes.
(a) If any permittee shall fail to remit any fee levied in this subchapter for the annual renewal of a permit within the time provided in § 3-9-223, the permit shall be revoked.
(b) If any permittee shall fail to remit the supplemental tax upon gross receipts within the time provided in § 3-9-223, a penalty of twenty-five percent (25%) shall be due and payable. If such taxes plus penalty are not paid within thirty (30) days from the due date, the Director of the Alcoholic Beverage Control Division shall revoke the permit of the permittee, and the Secretary of the Department of Finance and Administration shall seek recovery of the amount of such taxes and penalties due from the permittee.
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-9-223. Private clubs — Permit renewal fees — Taxes.
(a)(1) A permit shall be renewed on or before June 30 of each calendar year for the fiscal year beginning July 1.
(2) Any permit issued between January and July 1 of any year shall be at one-half (½) of the amount of the fee provided in § 3-9-222.
(b)(1) In addition, there is levied a supplemental tax of ten percent (10%) upon the gross proceeds or gross receipts derived by the private club from the charges to members for the preparation and serving of mixed drinks or for the cooling and serving of beer and wine, drawn from the private stocks of the members as provided in § 3-9-221, for consumption only on the premises where served.
(2) 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 derived by the private club from the charges to members for the preparation and serving of mixed drinks drawn from the private stocks of the members as provided in § 3-9-221 for consumption only on the premises where served.
(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 under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and shall be in addition to the tax.
(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 Chancello
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-223
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 3-9-223. This identifies an authority to review, not proof of applicability.