Arkansas Code
Subchapter 2 - Issuance and Terms
§ 3-4-202. City and county licenses and taxes

(a) The Alcoholic Beverage Control Board in exercising its discretionary power shall give due regard to the ordinances and regulations of the counties and municipalities of this state.
(b) All municipal corporations may license and tax the manufacture and sale of vinous (except wines), spirituous, or malt liquors by the permittees so authorized by the board. However, the municipal license fee shall not exceed an amount equal to one-half (½) of the license fee collected by the board for the State of Arkansas.
(c) Nothing in this act shall be construed to prevent the county court from licensing the sale and manufacture of vinous (except wines), spirituous, or malt liquors by the permittees so authorized by the board, provided that the premises permitted are located outside the limits of a municipal corporation but within the county in which the county court is located. However, the license fee collected by the county court shall not exceed the amount equal to one-half (½) of the license fee collected by the board for the State of Arkansas.
(d) No county license fee shall be collected from any permittee where the premises permitted are located within the limits of a municipal corporation.
(e) No permittee shall be required to pay both a city and a county license fee for the same premises permitted by the board.
(f) Nothing in this act shall be construed to prevent the prohibition of the manufacture and sale by means of local option elections as authorized by law.
(g)
(1) The city clerk or county clerk charged with the duty of collecting the license fee shall notify the board of the identity of retailers failing to comply with the provisions of this section.
(2) The board shall then notify wholesale dealers to discontinue sales to the delinquent retailers.
(3) When the license fee is paid, the appropriate clerk shall notify the board that the retailer has paid the fee.
(4) The board shall notify wholesalers to resume sales to the retailers.
(5) Any wholesaler who continues to sell to a retailer after notification from the board to discontinue the sales shall be subject, upon conviction, to a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).

(h) The provisions of this section shall apply only to applications for permits to dispense vinous (except wines), spirituous, or malt liquor filed with the board after July 4, 1983.

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