Ark. Code Ann. » Title 3 Chapter 09
Arkansas Code Annotated

Ark. Code Ann. § 3-9-214 (2020)

Supplemental tax or fee on sales levied by political subdivisions

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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  1. An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.
  2. However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213.
  3. All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.

History. Acts 1969, No. 132, § 9; A.S.A. 1947, § 48-1409.

Case Notes

Foreign Wines.

Sales of foreign wines were not subject to the state and city supplemental taxes authorized by § 3-9-213 and this section, where the seller held both a wine permit and a mixed drink permit. Tiffany's Restaurants, Inc. v. City of Little Rock, 280 Ark. 402, 658 S.W.2d 394 (1983) (decision prior to 1983 amendment to § 3-9-213).

Special Taxes.

No additional special tax, such as a hospitality tax, can be added to the mixed drink tax. City of Hot Springs v. Vapors Theatre Restaurant, 298 Ark. 444, 769 S.W.2d 1 (1989).

Notes of Decisions
Cited in 1 case, 1989–1989 · leading case: City of Hot Springs v. Vapors Theatre Restaurant, Inc., 769 S.W.2d 1 (Ark. 1989).
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City of Hot Springs v. Vapors Theatre Restaurant, Inc., 769 S.W.2d 1 (Ark. 1989). · cites it 8× “Section 9 of the same Act, codified as Ark. Code Ann. § 3-9-214 (1987), provided that an additional supplemental tax could also be imposed upon alcoholic beverages by any city or county, provided that such tax did not exceed the amount provided for in Section 8, ten percent.”
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