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Gross receipts tax shall be collected and remitted by the off-premise caterer on the total fee charged for each catered event.
Structure Arkansas Code
Arkansas Code
Title 3 - Alcoholic Beverages
Chapter 4 - Alcoholic Beverages Generally — Permits
Subchapter 9 - Caterer's Permit
§ 3-4-901. Definitions
§ 3-4-902. Off-premise caterer's permit
§ 3-4-903. Qualifications for permit
§ 3-4-904. Gross receipts tax
§ 3-4-905. Rules and forms