There is a newer version
of
this Section
2018 Arkansas Code
Title 3 - Alcoholic Beverages
Chapter 9 - On-Premises Consumption
Subchapter 2 - Alcoholic Beverages Generally
§ 3-9-214. Supplemental tax or fee on sales levied by political subdivisions
Universal Citation: AR Code § 3-9-214 (2018)
(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.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
