§ 3-5-1408. Fees and taxes

AR Code § 3-5-1408 (2018) (N/A)

Copy with citation

Copy as parenthetical citation

(1) Pay any applicable city or county license or permit fees and barrelage or taxes and shall pay a state licensing fee to the Alcoholic Beverage Control Division of three hundred dollars ($300) per fiscal year to:

(A) Manufacture and sell its beer, malt beverages, and hard cider for consumption, both on and off the premises; and

(B) Sell any other beer, malt beverages, and hard cider purchased from a licensed dealer for consumption on or off the premises;

(2) Measure beer, malt beverages, and hard cider manufactured by the small brewer or purchased from a contract brewery, or otherwise comply with applicable regulations respecting excise and enforcement tax determination of the beer, malt beverages, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state as required, but is free from the fees and taxes provided in § 3-5-205 and as required by §§ 3-7-104 and 3-7-111; and

(3) Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer, malt beverages, and hard cider in quantities of up to forty-five thousand (45,000) barrels per year and sold or offered for sale in the state.

Previous Section

§ 3-5-1407. Transportation

Next Section

§ 3-5-1409. Beer, malt beverage, and hard cider education