The Secretary of the Department of Finance and Administration may assess and collect delinquent state and local taxes from the owner or owners of the hotel or restaurant, file claims for unpaid taxes against bonds or other security required to be posted by the permittee, and enforce liens against assets held by the owner or owners. The Alcoholic Beverage Control Division may suspend or refuse to renew a permit held by a nonpartner if the hotel or restaurant owner fails to remit state taxes.
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