§ 3-5-1205 - Fees and taxes. - Arkansas Statutes

3-5-1205. Fees and taxes.

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 and malt beverages for consumption both on and off the premises and to sell any other beer and malt beverages purchased from a licensed wholesaler for consumption on the premises;

(2) Measure beer and malt beverages manufactured by the microbrewery, otherwise comply with applicable regulations respecting excise and enforcement tax determination of such beer and malt beverages, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, as required by 3-7-104 and 3-7-111; and

(3) Pay a state permit fee to the Alcoholic Beverage Control Board of two hundred dollars ($200) per year for the rights and privileges provided by the microbrewery-restaurant distribution permit granted under 3-5-1204(b).