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3-9-236. Permittees — Miscellaneous unlawful practices.

Arkansas Code — all titles (historical 2020) · legal_authorities

3-9-236. Permittees — Miscellaneous unlawful practices.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-236

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Stable record: arkansas_code:legal_authorities:3-9-236
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 34accc693e3e4a843376d3224adeb606056eef282e6384155c6a8f7b48ec3cc0

Source location: content.xml paragraph 7838

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3-9-236. Permittees — Miscellaneous unlawful practices. It shall be unlawful and constitute a Class A misdemeanor for any person holding a permit hereunder or his or her agents, servants, or employees knowingly to do any of the following acts: (1) Serve any alcoholic beverage to a person who is under twenty-one (21) years of age; (2) Serve any alcoholic beverage to an intoxicated person, to any person who is known to be insane or mentally defective, to any person who is known to habitually drink alcoholic beverages to excess, or to any person who is known to be an habitual user of narcotics or other habit-forming drugs; (3) Sell alcoholic beverages at any prohibited time; (4) Place any sign of any description on the exterior of the permitted premises indicating that alcoholic beverages are sold for consumption therein; (5) Misrepresent the brand of any alcoholic beverage sold or offered for sale; (6) Keep any alcoholic beverage otherwise than in the bottle or container in which it was purchased; (7) Refill or partly refill any bottle or container of alcoholic beverage; (8) Dilute or otherwise tamper with the contents of any bottle or container of alcoholic beverage; (9) Fail to break and destroy by the close of each business day all empty bottles or containers; (10) Remove or obliterate any label, mark, or stamp affixed to any bottle or container of alcoholic beverage offered for sale; (11) Deliver or sell the contents of any bottles or containers, the label, mark, or stamp upon which has been removed or obliterated; (12)(A) Employ any person less than twenty-one (21) years of age in the mixing or serving of alcoholic beverages. (B) Provided, that any permittee that has obtained a permit under the provisions of § 3-9-202(8) or § 3-9-202(16) may employ persons nineteen (19) years of age or older in the serving of alcoholic beverages. (C) Nothing herein shall prohibit a minor eighteen (18) years of age or older to be employed as a musician or to be employed in the preparation or serving of food or in the housekeeping department of any establishment authorized to dispense mixed drinks under this subchapter; (13) Allow any immoral, lewd, obscene, indecent, or profane conduct, language, literature, pictures, or materials on the permitted premises; (14) Consume or allow the consumption by any employee of intoxicating beverages while on duty; (15)(A) Keep on the permitted premises a slot machine or any gambling or gaming device, machine, or apparatus, except as provided in subdivisions (15)(B) and (C) of this section. (B)(i) An event held by a nonprofit organization that is exempt from taxation under 26 U.S.C. § 501(c)(3) shall be exempt from subdivision (15)(A) of this section if: (a) The nonprofit organization registers the event with the Alcoholic Beverage Control Division at least sixty (60) days before the event; (b) All proceeds of the event are for the benefit of the nonprofit organization; (c) The games in the event do not use money but may use some form of play money; (d) No cash or any other item of value is won or awarded as a prize; and (e) The event is for amusement and not for gambling purposes in violation of Arkansas law or Arkansas Constitution, Article 19, § 14. (ii)(a) This subdivision (15)(B) shall apply to only one (1) event held by a nonprofit organization during a calendar year. (b) No licensed premises shall be allowed more than ten (10) events under this subdivision (15)(B) per calendar year. (iii)(a) A violation of this subdivision (15)(B) by a nonprofit organization is a violation and is punishable by a fine of one thousand dollars ($1,000). (b) If a nonprofit organization commits a second violation of this subdivision (15)(B), the nonprofit organization shall be ineligible to sponsor an event under this subdivision (15)(B). (iv) The division may promulgate appropriate rules to carry out the intent of this subdivision (15)(B). (C) A gambling or a gaming device, machine, or apparatus under subdivision (15)(A) of this section does not include: (i) Charitable bingo and raffles under the Charitable Bingo and Raffles Enabling Act, § 23-114-101 et seq.; or (ii) A lottery under the Arkansas Scholarship Lottery Act, § 23-115-101 et seq.; (16) Sell any alcoholic beverage unless the beverage is owned outright by the permittee; (17)(A) Employ a person to serve an alcoholic beverage who has pleaded guilty or nolo contendere to or has been found guilty of: (i) A violation of a law concerning possession, sale, manufacture, or transportation of intoxicating liquor; or (ii) A felony and is on probation or serving a suspended sentence as a result of the felony, except as provided under subdivisions (17)(B) and (C) of this section. (B) A person who has pleaded guilty or nolo contendere to or has been found guilty of a felony and who is on probation or serving a suspended sentence as a result of the felony may be employed by an on-premise permittee if: (i) The person works only in a kitchen; and (ii) Alcoholic beverages are not served out of the kitchen. (C) A person who has pleaded guilty or nolo contendere to or has been found guilty of a felony and who is not on probation or serving a suspended sentence as a result of the felony may be employed by an on-premise permittee in any capacity; (18) Violate any rule, regulation, or order of the Alcoholic Beverage Control Board; (19) Fail to report all taxes applicable to the sale of alcoholic beverages for on-premises consumption; or (20) Possess on the permitted premises or sell or dispense any alcoholic beverages upon which the federal or state taxes have not been paid.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. **(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. **(c) List of exempt organizations** The following organizations are referred to in subsection (a): (1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation— (A) is exempt from Federal income taxes— (i) under such Act as amended and supplemented before July 18, 1984, or (ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (B) is described in subsection (l). (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

Page 1660 TITLE 26—INTERNAL REVENUE CODE § 501 1 So in original. Probably should be ‘‘Certain savings entities.’’ and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title. TREATMENT OF TRANSFERS OF LAND BETWEEN RELATED PARTIES Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100 Stat. 2794, provided that: ‘‘In the case of any sale or ex- change before July 1, 1985, to which section 483(f) of the Internal Revenue Code of 1954 [now 1986] (as in effect on the day before the date of the enactment of Public Law 99–121 [Oct. 11, 1985]) applies, such section shall be treated as providing that the discount rate to be used for purposes of section 483(c)(1) of such Code shall be 6 percent, compounded semiannually.’’ TRANSITIONAL RULE FOR PURPOSES OF IMPUTED INTEREST RULES Provisions, respecting treatment of debt instruments received in exchange for property, relating to special rules for sales after Dec. 31, 1984, and before July 1, 1985, general rule for assumptions of loans, exception for as- sumptions of loans made on or before Oct. 15, 1984, and exception for assumptions of loans with respect to cer- tain property, see section 44(b)(4)–(7) of Pub. L. 98–369, as amended, set out as an Effective Date note under section 1271 of this title. Subchapter F—Exempt Organizations Part I. General rule. II. Private foundations. III. Taxation of business income of certain ex- empt organizations. IV. Farmers’ cooperatives. V. Shipowners’ protection and indemnity asso- ciations. VI. Political org

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501

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Arkansas Code — all titles (historical 2020) · legal_authorities

23-114-101. Short title.

23-114-101. Short title. This chapter shall be known and may be cited as the “Charitable Bingo and Raffles Enabling Act”.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-101

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 23-114-101. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

23-115-101. Short title.

23-115-101. Short title. This chapter shall be known and may be cited as the “Arkansas Scholarship Lottery Act”.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-115-101

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 23-115-101. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

3-9-202. Definitions.

3-9-202. Definitions. As used in this subchapter, unless the context otherwise requires: (1) “Alcoholic beverages” means all intoxicating liquors of any sort, other than beer and wine as described and regulated in §§ 3-5-301 — 3-5-307, and 3-9-301 et seq., respectively; (2) “Bed and breakfast private club” means a corporation, partnership, individual, or limited liability corporation whose primary function is to provide overnight accommodations to the public, not exceeding a total of twenty (20) guest rooms on the premises, whether operated by the business owner or not, where the owner or a person representing the owner lives on the premises, where a breakfast meal is served to the lodging guest, and where no restaurant on the premises is open to the public except for the lodging guest; (3) “Board” means the Alcoholic Beverage Control Board of this state, or its successor agency; (4) “City” means any city of the first class or city of the second class in this state; (5) “Director” means the Director of the Alcoholic Beverage Control Division; (6) “Dry area” means any area in which the manufacture or sale of intoxicating liquor is prohibited by a local option election heretofore or hereafter held pursuant to the Initiated Act; (7) “Guest” means a person who orders and is served a meal inside a restaurant during regular hours; (8) “Hotel” means every building or other structure commonly referred to as a hotel, motel, motor hotel, motor lodge, or by similar name, which is kept, used, maintained, advertised, and held out to the public to be a place where food is actually served and consumed and sleeping accommodations are offered for adequate pay to travelers or guests, whether transient, permanent, or residential, in which fifty (50) or more rooms are used

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-9-202

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 3-9-202. This identifies an authority to review, not proof of applicability.