As used in this subchapter, unless the context otherwise requires: (1) “Alcoholic beverages” means any alcoholic beverage which is sold at retail in Arkansas; (2) “Director” means the Director of the Alcoholic Beverage Control Division; (3) “Off-premise caterer” means an individual or business entity which: (A) Has been in business for more than one (1) […]
(a) There is hereby created an off-premise caterer’s permit which may be issued by the Alcoholic Beverage Control Division to qualified off-premise caterers as defined in this subchapter. (b) The annual fee for an off-premises caterer’s permit shall be five hundred dollars ($500), and the off-premises caterer’s permit shall be renewed on an annual basis. […]
(a) No off-premise caterer’s permit shall be issued by the Alcoholic Beverage Control Division until an applicant for the permit provides proof that it has obtained a sales tax permit from the Revenue Division of the Department of Finance and Administration and has received approval of its permitted premises by the Department of Health. (b) […]
Gross receipts tax shall be collected and remitted by the off-premise caterer on the total fee charged for each catered event.
The Alcoholic Beverage Control Division is authorized to adopt reasonable rules implementing and facilitating the purpose and intent of this subchapter, to establish appropriate application forms, permit forms, and procedures, and to do any and all other things necessary to implement the provisions of this subchapter.
