§ 4-1. Fee and tax on private clubs.

(a)

Any private club which applies for and receives a permit from the state alcoholic beverage control board in accordance with A.C.A. §§ 3-9-221—3-9-225 shall pay to the city an annual permit fee of $250.00 on a calendar-year basis. An annual renewal fee in the same amount shall be paid to the city clerk-treasurer on or before July 1 of each year. The fee for permits applied for and received after July 1 of any year shall be prorated on a monthly basis for that particular year by the city clerk-treasurer.

(b)

In addition to the permit fee, there is hereby levied a supplemental tax of five percent upon the gross proceeds or gross receipts derived by a private club from the charges to members for the serving of mixed drinks, or for the cooling and serving of beer and wine drawn from the private stocks of the members for consumption only on the premises where served. The supplemental tax upon the gross proceeds or gross receipts of private clubs shall be reported and paid to the city clerk-treasurer in the same manner and at the same time as reported and paid to the commissioner of revenues of the state as set forth in A.C.A. §§ 3-9-221—3-9-225.

(c)

If any permittee shall fail to remit the supplemental tax on gross receipts or gross proceeds within the time provided by law, a penalty of 25 percent thereof shall become due and payable to the city clerk-treasurer, and if such supplemental tax on gross receipts or gross proceeds plus penalties is not paid within 30 days, the permittee shall be in violation of this Code.

(Code 1992, § 3-1; Ord. No. 195, §§ 1—3, 7-17-1982)

State law reference

Authority for above fees, A.C.A. § 3-9-223.