Arkansas Statutes

§ 3-4-202 — City and county licenses and taxes

Arkansas·Title 3
(a)The Alcoholic Beverage Control Board in exercising its discretionary power shall give due regard to the ordinances and regulations of the counties and municipalities of this state.
(b)All municipal corporations may license and tax the manufacture and sale of vinous (except wines), spirituous, or malt liquors by the permittees so authorized by the board. However, the municipal license fee shall not exceed an amount equal to one-half (½) of the license fee collected by the board for the State of Arkansas.
(c)Nothing in this act shall be construed to prevent the county court from licensing the sale and manufacture of vinous (except wines), spirituous, or malt liquors by the permittees so authorized by the board, provided that the premises permitted are located outside the limits of a mu

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Legislative History

Acts 1935, No. 108, Art. 3, § 1; 1937, No. 80, § 1; Pope's Dig., § 14106; Acts 1955, No. 360, § 1; 1983, No. 812, § 1; A.S.A. 1947, § 48-301.

Nearby Sections

15
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