§ 3-4-110. Adoption of Local Rules and Regulations Governing Issuance of Licenses and Conduct of Licensees
The governing authority of every county and municipality authorized to issue licenses as provided in this article shall have the power and authority to adopt all reasonable rules and regulations governing the qualifications and criteria for the issuance of any licenses for the sale of distilled spirits by the drink and shall further have the […]
§ 3-4-111. Sale by Wholesalers to Licensees; Purchase by Licensees From Wholesalers; Declaration of Contraband
Those persons who are duly licensed as wholesalers of distilled spirits under this title may sell distilled spirits at wholesale prices to any person or persons licensed as provided in this article. Persons licensed under this article may purchase distilled spirits from a licensed wholesaler at wholesale prices. Any distilled spirits possessed, sold, or offered […]
§ 3-4-111.1. Occupational License Tax Upon Retail Consumption Dealers; Annual Payment; Application
An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state. The annual occupational license tax shall be paid for each place of business operated. An application for a retail consumption dealer’s license required pursuant to this title along with the payment of the tax required […]