§ 26-57-219 - Permits and licenses -- Annual privilege tax. - Arkansas Statutes

26-57-219. Permits and licenses -- Annual privilege tax.

(a) The annual privilege tax or fee for each permit or license authorized by 26-57-215 is established as follows:

(1) Wholesale Cigarette Permit ..................... $ 500.00

(2) Wholesale Tobacco Permit ..................... 500.00

(3) General Tobacco Products Vending Permit (vendor) ..................... 100.00

(4) Tobacco Products Vending Machine License, per machine ..................... 10.00

(5) (A) Retail Cigarette/Tobacco Permit for retailers whose weekly gross sales are less than $5,000 ..................... 20.00

(B) Retail Cigarette/Tobacco Permit for retailers whose weekly gross sales are between $5,000 and $15,000 ..................... 30.00

(C) Retail Cigarette/Tobacco Permit for retailers whose weekly gross sales are in excess of $15,000 ..................... 50.00

(6) Salesperson's License ..................... 25.00

(7) Dealer's License ..................... 25.00

(8) Manufacturer's Representative Fee ..................... 25.00

(b) (1) All permits and licenses issued under this section shall expire on June 30 of the year following the effective date of issuance.

(2) Upon the failure to timely pay the annual privilege fee, a late fee of two (2) times the amount of any license or permit fee in question will be owed in addition to the annual privilege fee.

(3) No permit or license shall be issued to the applicant until the late fee and the license or permit fee has been paid.

(c) No permit or license issued under this section shall be renewed for a permit or license holder who is delinquent more than ninety (90) days on any privilege fee, tax relating to the sale or dispensation of cigarettes or tobacco products, or any other state and local tax due the Director of the Department of Finance and Administration.

(d) A person who is delinquent more than ninety (90) days on any state or local tax may not renew or obtain a permit or license issued under this section except upon certification that the permit or license holder has entered into a repayment agreement with the Department of Finance and Administration and that the person is current on the payments.