(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.
Structure Arkansas Code
Chapter 9 - On-premises Consumption
Subchapter 2 - Alcoholic Beverages Generally
§ 3-9-201. Legislative determinations and intent
§ 3-9-203. Applicability — Purpose and effect of referendum election
§ 3-9-205. Rules — Police power of state and local governments
§ 3-9-206. Referendum elections — Conduct
§ 3-9-207. Referendum elections — Effect
§ 3-9-208. Subsequent local option elections
§ 3-9-209. Sales without permit prohibited
§ 3-9-210. Permit to sell beverages — Issuance
§ 3-9-211. Permit to sell beverages — Scope — Effect on other laws
§ 3-9-212. Permit to sell beverages — Fees
§ 3-9-213. Gross receipts and supplemental taxes on sale of alcoholic beverages
§ 3-9-214. Supplemental tax or fee on sales levied by political subdivisions
§ 3-9-215. Authorization of Sunday sales on December 31
§ 3-9-216. Authorization of sales for certain large attendance facilities and restaurants
§ 3-9-221. Private clubs — Exception from alcoholic beverage laws
§ 3-9-222. Private clubs — Procedure for obtaining permit
§ 3-9-223. Private clubs — Permit renewal fees — Taxes
§ 3-9-224. Private clubs — Sales prohibited
§ 3-9-225. Private clubs — Rules
§ 3-9-226. Private clubs — Advertising — Definition
§ 3-9-227. Large attendance facility mixed drink permit
§ 3-9-228. Private clubs — Reapplication for permit
§ 3-9-229. Collection of taxes
§ 3-9-232. Inspection of premises and records of licensed premises and private clubs
§ 3-9-234. Failure to pay renewal fees or taxes
§ 3-9-235. Suspension, cancellation, and revocation of permits
§ 3-9-236. Permittees — Miscellaneous unlawful practices
§ 3-9-237. Disposition of funds
§ 3-9-238. Pari-mutuel mixed drink permit
§ 3-9-239. Small restaurant permit
§ 3-9-240. Hotel or large-event facility private club permit
§ 3-9-241. Posting information about the National Human Trafficking Resource Center hotline