Ark. Code Ann. § 3-5-1205
This is the official text of Ark. Code Ann. § 3-5-1205, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Fees and taxes
Official statutory text
A microbrewery-restaurant licensee shall: (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 seven hundred fifty dollars ($750) per fiscal year to manufacture and sell its beer, malt beverages, ready-to-drink product, and hard cider for consumption both on and off the premises and to sell any other beer, malt beverages, ready-to-drink product, and hard cider purchased from a licensed wholesaler for consumption on the premises; (2) Measure beer, malt beverages, ready-to-drink product, and hard cider manufactured by the microbrewery, otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, ready-to-drink product, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, but 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 produced and sold or offered for sale in the state. Amended by Act 2023, No. 169,§ 7, eff. 8/1/2023. Amended by Act 2019, No. 315,§ 79, eff. 7/24/2019. Amended by Act 2017, No. 308,§ 2, eff. 8/1/2017. Amended by Act 2015, No. 857,§ 6, eff. 3/31/2015. Acts 1991, No. 611, § 1; 1995, No. 491, § 4; 1997, No. 916, § 2; 1999, No. 319, § 2; 2009, No. 294, § 15.
A microbrewery-restaurant licensee shall:
(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 seven hundred fifty dollars ($750) per fiscal year to manufacture and sell its beer, malt beverages, ready-to-drink product, and hard cider for consumption both on and off the premises and to sell any other beer, malt beverages, ready-to-drink product, and hard cider purchased from a licensed wholesaler for consumption on the premises;
(2) Measure beer, malt beverages, ready-to-drink product, and hard cider manufactured by the microbrewery, otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, ready-to-drink product, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, but 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 produced and sold or offered for sale in the state.
Amended by Act 2023, No. 169,§ 7, eff. 8/1/2023.
Amended by Act 2019, No. 315,§ 79, eff. 7/24/2019.
Amended by Act 2017, No. 308,§ 2, eff. 8/1/2017.
Amended by Act 2015, No. 857,§ 6, eff. 3/31/2015.
Acts 1991, No. 611, § 1; 1995, No. 491, § 4; 1997, No. 916, § 2; 1999, No. 319, § 2; 2009, No. 294, § 15.
A microbrewery-restaurant licensee shall:
(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 seven hundred fifty dollars ($750) per fiscal year to manufacture and sell its beer, malt beverages, ready-to-drink product, and hard cider for consumption both on and off the premises and to sell any other beer, malt beverages, ready-to-drink product, and hard cider purchased from a licensed wholesaler for consumption on the premises;
(2) Measure beer, malt beverages, ready-to-drink product, and hard cider manufactured by the microbrewery, otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, ready-to-drink product, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, but 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 produced and sold or offered for sale in the state.
Amended by Act 2023, No. 169,§ 7, eff. 8/1/2023.
Amended by Act 2019, No. 315,§ 79, eff. 7/24/2019.
Amended by Act 2017, No. 308,§ 2, eff. 8/1/2017.
Amended by Act 2015, No. 857,§ 6, eff. 3/31/2015.
Acts 1991, No. 611, § 1; 1995, No. 491, § 4; 1997, No. 916, § 2; 1999, No. 319, § 2; 2009, No. 294, § 15.
Status: in_force
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