5067ORDINANCE NO. 5067
AN ORDINANCE TO AUTHORIZE, REGULATE AND L•I CEIFSE THE SELLING,
TRANSPORTATION, STORAGE, POSSESSION, RECEIPT, MANUFACTURE AND DISTRIBUTION
OF BEER ARID /OR LIGHT WINES OF ALCOHOLIC CONTENT OF ?"OT h "ORL THAN 3.2
PER CENT BY WEIGHT WITHIN THE CORPORATE LIMITS OF THE CITY OF LITTLE
ROCK: PROVIDE FOR THE ISSUANCE AND COLLECTION OF LICENSE FEES: REPEAL
ALL ORDINA. ^:CES IN CONFLICT HEREWITH AND TO PROVIDE PENALTIES FOR THE
VIOLATION HEREOF: AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LITTLE ROCK:
Section 1. That from and after the passage of this ordinance
the business of transporting, storing, selling, distributing and /or
manufacturing of beer and light wines of alcoholic content of not
more than 3.2 per cent by weight, is hereby declared to be a privilege
and before any person shall engage in any such business within the
corporate limits of the city of Little Rock he shall in addition to
complying with all of the rules and regulations hereinafter set forth
pay a privilege or occupation tax to the city .of Little Rock in the
sum as hereinafter designated.
Section 2. No person, firm, corporation, joint stock company,
syndicate or association shall engage in the business of transporting,
storing, selling, distributing, possessing: and /or manufacturing of
beer and light wines of alcoholic content of not more than 3.2 per
cent by weight until he shall receive a license from the City Collector
of Little Rock, which license or permit shall at all times be subject
to all of the limitations and restrictions herein provided. No suc1i
license or permit shall be issued by the City Collector except upon
presentatior of a permit issued to the applicant by the State Revenue
Commissioner.
The applicant upon presentation of said proof that ti1-e state
permit has been secured shall then make application to the City Collector
upon such form as may be designated for said purpose and such application
shall make provision for giving all of the following information:
(a) That the applicant is a citizen of the United States 'and
a qualified elector of the City of Little Rock.
(b) That no person will be employed in the storage, sale, and /or
manufacture of such beverages except citizens of the United States.
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(c) That fhe applicant w
beverages hereinabove mentioned
has been issued.
(d) That no sale of such
with the permit granted.
(e) That no sale will be
M not engage in the sale of such
except in the place for which the license
beverages will be made except in accordance
made to minors and that applicant will not
permit disorderly or disreputable persons, heretofore or hereinafter con-
victed of the violation of the liquor laws, to loiter around or frequent
his place of business; that applicant will not allow gambling or gambling
devices on his premises; that applicant will not allow any liquor of alco-
holic content greater than 3.2 per cent by weight to be brought into his
place of business or consumed there.
(f) That neither the applicant nor any persons employed or to
be employed by him in such distribution or sale of such beverages has
been convicted of any violation of the laws against the sale, manufacture
or transportation of intoxicating liquors or of any crime involving moral
turpitude within the past two years.
(g) That the applicant will conduct the business in person for
himself or if he is acting as agent the applicant shall state the person,
firm, corporation or association for whom he intends to act.
(h) There shall be attached to said application a. certificate
signed by at least three reputable citizens and qualified electors residing
or doing business in the ward in which the applicant seeks to do business
stating the residence or place of business of each person signing and certi-
fying that such persons have been acquainted with the applicant for at
least two years and stating that they have good reason to believe that all
of the statements contained in the application are true and that they join
in the request of the applicant for the granting of the license.
Section 3. After the application described in Section 2 hereof
shall have been properly executed in all of its particulars the same
shall be referred to the Police Committee of the City Council and the
Chief of the Police Department for their action upon same. If they
shall determine that the statements contained in the application are
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a.
true they shall put an official stamp upon the face of said application
indicating their approval of same. Should they find that the applicant
has made false statements in his application or is otherwise disqualified
from receiving such permit or if said committee should determine that
the peace, health and safety of the citizens of Little Rock would be
jeopardized should the applicant be granted the permit at the locations
applied for they shall note their rejection upon the face of said applica-
tion and such action shall upon the request of the applicant be referred
to the City Council. for its final action upon said application.
Section 4. That upon the approval of said application :y the Police
Committee and the Chief of Police the City Collector shall issue the
applicant a license to sell such beverages as hereinabove described upon
the payment by the applicant of the following fees:
(a) P.":anufacturers license. For each manufacturer of beer and light
wines a privilege tax of $500.00 per year.,
(b) Wholesale dealers, brokers or distributors license. For each
wholesale dealer, broker, or distributor a privilege tax of $100.00
per year.
(c) Retail Dealers License. Class A. For each retail dealer whose
total gross annual sales does not exceed $1000.00, $15.00 per year.
Class B. For each retail dealer whose total gross annual sales
exceed $1000.00 and does not exceed $2000.00, $20.00 per year.
Class C. For each retail dealer whose total gross annual sales
exceed $2000.00 and does not exceed $3000.00, $25.00 per year.
Class D. For each retail dealer whose total gross annual sales
exceed $3000.00 and does not exceed $4000.00, $30.00 per year.
Class E. For each retail dealer whose total gross annual sales
exceed $4000.00 and does not exceed $5000.00, $35.00 per year.
Class F. For each retail dealer whose total gross annual sales
exceed $5000.00 and does not exceed $6000.00, $40.00 per year.
Class G. For each retail dealer whose total gross annual sales
exceed $6000.00 the license fee shall be $5.00 for each additional thousand
of gross business in excess of $6000.00.
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Section 5. The permit issued by the City Collector as provided
for herein shall be prominently displayed in the location for which said
hermit was issued.
Section 6. The payment of licenses herein provided for shall be-
come due and payable on the first day of July of each year or on commencing
business on which the tax is imposed.
Section 7. Whenever it appears to the City Collector that a retail
dealer has secured a permit for $15.00 when a larger amount should have
been paid he shall require the payment of the difference or cancel the per-
mi t.
Section 8. The wholesale delivery of wine or beer between the
hours of 12 midnight Saturday night and 12 midnight Sunday night is hereby
prohibited.
Section 9. The manufacture, possession, sale or transportation
of beer and light wines in violation of any of the provisions of this
ordinance, or in violation of any of the provisions of Act 27 of the
Special General Assembly of 1933, shall constitute a misdemeanor and any
person being convicted thereof, the license of such person shall be revoked
and he shall be fined in any sum not more than $500.00 and each day's
violation of said ordinance shall constitute a separate offense.
Section 10. The unlicensed and unregulated sale of beer and
light wines in the City of Little Rock constitutes a menace to the peace,
health and safety of the citizens of Little Rock and requires the immediate
passage of legislation to regulate and control the sale of beer and light
wines and an emergency is therefore declared to exist and this ordinance
shall take effect and be in force from and after the date of its passage.
AN 28190
Passed:
Approved:
An
Attest: p
Ci Cl e r k ---,J IVI ayor
REMLATIONS PRESCRI13ED
BY `I' iE
COPjuffSSIOT�h,'R OF REVENUES
FOR ^1
AD2,1INIMPATION OF ACT NO. 7
SPECIAL SESSION GEN'E'RAL ASSM.IELY 1933.
IiPOSI7�1C A Tim OP? B +R AI�TD LIGHT
The followin; rules and rec-ulations are hereby prescribed with
respect to the business of manrufacturin�g, handling, receiving, distri-
butin; and sellin" li_ht wines and beer in this State.
Section 1. The business of ma..mfaeturin;, handling, roceivine;,
distributing or selling the product herein defined in Section 2 of this
Act is hereby declared under the Constitution and laws of the State of
Arkansas to be a privilege and the purpose of this Act is to impose
certain licenses, fees and taxes on such businesses and to regulate the
same.
Section 1-A. It shall also be laTTful to traT1.port the products
hereinafter dofined in Section 2, the tax upon which products have been
paid.
Section 2. The follow=s,, words and phrases wherever they
appear in this Act shall be construed to mean the thins set out below,
respectively, to -Wit:
The word "Cormissioner" means the Coimnissioner of Revenues of
the State of Arkansas.
The word "person:" means one or more persons, a company, a cor-
poration, a partnership, a syndicate or an association.
The word "consumer" means a person who received, or in any ray
comes into possession of beer and light mines as herein�.fter defircd for
the purpose of consuming; them, <7ivin�; them away or distributi:i. them in
any way other than by sale, barter or exchange.
The term "beer" means any fermented liquor Made from malt or
any substitute therefor and having an alcoholic content of not i.- excess of
3.2 percent by Joi ;ht.
"Beer" as above defined includes "near beer" whose alcoholic
content is neLlif,ible or which is wholly without alcoholic contents.
The tax hereinafter imposed (See Sec. 3) must be paid on such "near beers"
the same as upon beer of an alcoholic contont of 3.2 percent.
The term "licht r,line" means the fermented liquor made from .m^ It
or any substitute therefor and havinC an alcoholic contont of not in excess
of 3.2 percent by Weight.
The term "breclory" means any place where boor �.s defined by
this Act is manufactured for sale or consunpticr_.
Tbe term "winery" means any place There li^ht trine as defined by
this Act is Wnufrictured for sale or consumption.
The term "distributor" means any person ,rho received either from
within or from -:rithout this State light Trines and beer as dofined by this
Act for the purpose of distributias. same to the dealer either in the
on -i.na1 stamped packages as received from the browery or winery or in
bottles as rocoived from the bottlor.
The term "ro �,ulat ion" or "proper roLulc tion" moans such
reasonable ro_,•u.lations as are authorized by Law and as are made and pro -
mulL;ated by the Co issioner of Revenues ,;ith the approval of the
Governor.
The term "intoxicatin liquor" means vinous, ardent, riilt for -
merited liquor or distilled spirits Frith an alcoholic content ill excess of
3.2 porcont by - .rei,it.
The term "Wholesale dealer and distributer" moans any person ;rho
sells beer or M ht wires to retail dealers in qur-_ntities of three (3)
,7allons or more.
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1
# 2
A wholesale dealer is a person who sells light wine and /or beer upon
which the tax has been paid, regardless of the quantity., to retail dealers only.
The term "Retail Dealer" means any person who sells to the consumer light
wines and /or beer in quantities of less than sixteen (16) gallons.
A retail dealer is a person who sells to consumers only. A retailer may
sell any quantities of tax paid beer less than sixteen (16) gallons. If he sells
sixtoen (16) gallons or more the sale constitutes a wholesale transactions
The word "warehouse" shall be construed to mean a house or building
equipped to maintain such tempature as may be required by the rules and regulations
promulgated by the Commissioner for the storage of beer and /or wine; and a place
at which taxes on the same shall be collected.
The "warehouse" must be of such construction and character and must be
supplied with such equipment and must be provided for maintaining such tempaturc
as may be necessary to preserve the beer deposited and carried therein in a
wholesome and merchantable condition. A "warehouse" within the meaning of this Act
is a place from which or at which beer is held for sale at wholesale only.
Section 39 For the privilege of receiving, handling ,possessingomanafacturing
and /or selling light wines and/or beer, as defined by this Act, there is hereby
irnposedg assessed and levied a tax at the rate of One ($1.00) Dollar for thirty -
two gallons ( and proportionately for larger or smaller quantities ) on beer
received* handleds possessed, manufactured or sold.
All beer and light wine brought into the state and deposited in a warehouse
for sale at re -sale shall immediately upon receipt and deposit of same in warchouse,
be tax -paid by placing proper stamps showing the tax to have beer. paid on each
original package, The tax accruing and to be paid shall be represented by stamps of
the following denominations;
On each case containing 24 bottles of 12 oz. each or
12 bottles of 24 oz. each ........... 7 1/125 cents.
On each 1/2 case ............. ..............•................ 3 5/8 cents.
On each 1/8 barrel ........... .......••••••••••••••.••••••••• 12 1/2 cents.
On each 1/4 barrel ............ 25 cents.
On each 1/2 barrel 50 cents.
On each barrel .............. ............................... «1.00
'' 00
On each hogshead ............ ............................... ,2,.
In case of case goods the stamps must be placed upon the cover of the case
in such manner as that sc:me will be destroyed when the ease is opened. In case of
barrel goodst the st.:,mp must be placed upon the head of the package in the some
manner of and along side of the United States Governr_ient stamp. The stamp must be
in every case cancelled by printing or writing on same the name of the wholesale
dealer paying the tax on the goods rand the date of tax payments and cancellation,
and stamps must be provided by the Commissioner of Revenues through the Auditor
of State in the way other revenue stamps are nova secured by the Department of
Revenues.
Stamps shall be supplied wholesale dealers either from the office at
Little dock or the local Revenue Office on proper application by the wholesaler.
Before the stamps are supplied to wholesale dealers they must be paid for
or Surety Bond securing payment at the end of the current month must have been
furnished.
Section 4. For the privilege of doing business respectively as heroin
below indicated, there shall each fiscal years beginning July 1st, be assessed.,
levied And collected..
(A) For each wholesale dealer or broker* or a distributor in light wine
candor -beer a special tax of Fifty (:j50.00 ) Dollars for each county in cihich said
broker, distributor or wholesale dealer operates provided$ that in no event shall
said tax exceed Two Hundred and Fifty ($250.00) Dollars for any one broker,
distributor or wholesale dealer.
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(B) From each nanufacturer of boor a social tax of Five Hundred
(.;1500.00) Dollars.
(C) From each rotail.dealer of non- intcxicatin": liquor ;hose
annual -ross sales de not exceed One Thousand (:,11000.00) Dollars, a
sDocial tax of Ten 0:10.00) Dollars. From each retail dealer whose annual
-ross sales exceed One Thousand ((,,1,000.00) Dollars, but do not exceed Twc
Thousand (';2,000.00) Dollars, a special tax of Fifteen ( "15.00) Dollars. For
each retail dealer �7hose annual sales exceed Two Thousand (' )2,000.00)
Dollars, a spoci,, ^1 tax of Twenty (;120.00) Dollars. Vlhon sold u7.?en
dinin cars of a railroad the St••r.te Tax sh ,-.11 '-e the sane as above pro-
scribed in this Let for retail dealers.
Under the above provisions and under the last clause of the
second para,7raih in (C) hereinafter set out it is hold that the annual
tax of N50.00 for each county accrues on each place of business whore
beer and /or li;ht trine is sold or distributed, provided however the
maxinun fee shell not exceed ;j250.00 for each distributing point.
- 1henover it apl)oars to the Commissioner of Revenues that retail
dealer has secured a -,;ornit for Ten (;110.00) Dollars or Fifteen ( "115.00)
Dollars nh„n a lar;;er amount should have been paid therefor, he shall
require the payment of the difference or cancel the permits. The tax
shall be due and payable at each place where the Lusiness of wholesale
dealer, r.ianufc.cturer, distributor or retail dealer, �.s the case nay be, is
carried on.
111 special taxes shall '-eccno due and payablo or. the first day of
July of each year or on cornoncin business on which the tax is imposed..
The payment of such special tax shall be evidenced by a pormit issued by the
Corffnissioner of Revenues. Permits shall be applied for by the special
taxpayer and issued by the Cormissioner of Revenues on such forms and under
such re�,ulations as may be p d
rescribe.
Provided that fro ors of - -rapos and other fruits may nc:nufa_cture
and sell wine upon the pronisos of the ;-'ro cr in ori^"inal yacka e of net
less than one - fourth of a ;;allon from :grapes and cthor fruit actually
Crown by the parties so manufacturir.,,-7 urine upon his own premisos, free
from the license fees and taxes in this pct provided, and providoO, further,
that a .,rower as used herein, be and is hereby defined to be one -rho
actually grows a.nd produces cra.pcs and other fruits upon his own promises
or upon prcnises occui:iod by hin as a tenant.
.Groiuus of ;rapes and other fruits may r- u -facture and sell , inc
of an alcoholic content not in excess of 3.2 percent upon their promises
in cri,dnal p<.cka -,;e of not less than 1/4 of a ,;allGn from i-rapcs and other
fruits actually -fio-n by parties so nanufacturin;; wine on their own
promises free from license fee and taxes as by this Act provided. -- -See
above pararaph of the law, and Section 10 of this pct.
The pur.;ose of this Section is to pornit the sale, tax free,
by the nanufacturers of li. ~ht ;wines to consumers. If li ht uine is
sold to a r:h.clesale dealer within this State to ':e by him sold to retailers
or if it is sold to a retailer to be by him sold to a consumer, the tax
shall be Maid ':.y the wholesaler or retailor as the cc-so may '-o.
Section 5. Tho tax contemplated by this pct is levied to be used
for the State, constitutional, educational and charitable institutions
(said tax is hereby specifically levied for the follol..inZ purposes and for
the support of the followin`; named institutions only) and officers and
shall be paid into the State Trov.sury end placed in the BovoraEo Tax Fund,
which is hereby created, and the sa.mo shall be and is hereby appropriated,
distributed and appropriated in the followin` nanner to -wit:
The first Ton Thousand ($109000.00) Dollars or so nuch thereof as
nay be necessary to reimburse the State Hi;hTra.y Fund for the expense of this
Special Session of the General A3so_nbly:
The reminder, after deductin' tho cost of administering this Act
as herein provided, as follows:
Seventy (70o) percent to the Corrion Schools of the State to be
apportioned, provided that the same ray of the discretion land by the
action of the various school boards be used and expend& by said school
boards for current operatin ; expenses of said schools.
Two (20) percent to the Arlansas Service Bureau, provided all of
said Tro percent over and above $4,500.00 annually is hereby set aside and
appropriated to the Ark -ansas C'rildre is' Hone and Hospital located at
Little Rock, ArN'_nsas, and provided further th .t no part of said y>4,500
shall be used to increase salaries now proyidod by last;
Twelve (120) percent to the Confederate Pension Fund;
Ten (10%) to the credit of the counties of the State to be
set aside in a fund to be kno :m as the County Tuberculosis Found, and to be
paid over by the State Treasurer to the said sanatorium and credited by the
-- proper authorities to the respective eountios of the State on the folio ^in'-
basis: One -half on population basis anc, one -half on the avera.e number
of patients in said institution durin4 the preceding year. The same to be
credited on the amount now or hereafter due said institution by the res-
pective counties.
One (lo) percent to the Arkansas Childrens' hone and Hospital
located at Little Rock, Arkansas.
Five (5 %) percent to the State Board of Health, Bureau of Vital
Statistics.
Which said amounts and percents herein mentioned in the precedinS
parar,raphs are hereby alloted, set aside and appropriated for the specific
funds and purposes herein mentioned.
Soction 6, The Corniissioner of Revenues shall jointly with the
prosecuting attorneys, sheriffs and other lcw onforcinr; officers of this
State, have supervision of the enforcement of this Act; and the Cor.M.*ssioner.
of Revenues shall collect all taxes and licenses required to be paid under
this Act, and in this respect shall be char;_;ed r:ith the Bill adriinistration
thereof; except as heroin othorwise provided, the Commissioner shall from
title to time, pronulE_ ate tha necessary rules and re ulations for the en-
forcement and administration of this Act and the collection of the taxes,
fees and licenses herein provided, and to that end he shall, with the consent
of the Governor, provide the required instruments and aEoncies.
Section 7. The privile;;e tax prescribed in Section 3 shall be
collected at the source. The source in this State shall be : (1) The
Brewery or vinery at crhich in this State light wines and /or beer are
manufactured and sold and (2) the distributor's place of business in
this State to which liquor from without the state is brou;ht into the
state for sale or distribution.
I*
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Licht Trines and /or beer upon which the tax prescribed by this
Act has not been paid my be transported from without this state to
a distributor within this state and nay be received ,.nd kept in storage
at a distributor's place of business in this state, upon the
execution of such bond as the Cormiissioner of Revenues rk^y by
regulation. prescribe.
The Commissioner of Revenues shall require the story,;e of all
beer and /or wine in State supervised warehouses, desi;nated and
licensed by the Cornissioner before the sale thereof; shall provide
for the collection of all foes and taxes imposed by this Act upon
boor and Mine at such desi,�;natod warehouses; shall provide for the
supervision, inspection and collection of the costs thereof of such
designated warehouses; shall declare it to be unlawful to offer for
sale any boor or Trine not thus warehoused, inspected and approved,
or which in any nanner violate any provision of this Let; Provided,
that all distributors and wholesalers liconsed as provided in
Section 4 shall be given a warehouse pernit as provided in this section.
It is the purpose of this Act to so regulate that the collection
of the tax be conploted at the source and that all stamps prescribed
by law be placed on packages and cancelled at the place wharo and at
the tine when the tax is paid and to that end it is prescribed:
(1) That the distributor and wholesaler shall not sell or
dispose of beer and light wire stamps, consiC.ned or sold to him, other
than affix such stamps to the beer and light Trines, stored in his ware-
house for distribution, to show that the tax has boon paid.
(2) That light Brine or beer intended for sale or consumption in
this state awgOno broujit from without the state into the state and
before re- sale, rmust be stored in re ::ularly bonded warehouses in this
state.
(3) Before shipnent of such beer or light vine is made without
this state to wholesalers within this state, sale of sane must have
been rude to wholesaler. Sale of the goods must have been of such a
character as that they became the property of wholesaler irmmediately
upon delivery to the carrier for transportation into this state.
(4) Sales to retail dealers in this state racy be by regular
bonded wholesalers only and such sales must be direct from the vr-.ro-
house and the goods sold nest have boon regularly tax -paid. The
receipt by retail dealer or by any other person upon his premises
or olso-.1icra of beer or li,;ht Trine upon which the tax has not been paid
is prohibited. Unstanped beer or light wine found on the Dremi.ses of
a retail dealer or at any place other than in transit from '.ithout the
state to a regularly bonded wholesale dealer within this state shall be
subject to seizure and confiscation by the Conmissionor of Revenues.
(5) Wholesale dealers and distributors shell before be,;innin,;
business execute bond with a. Surety Company authorized to do business
in the State of Arkansas as surety, in such sums as the Cormiissioner
of Revenues rk^_.y require
Conditioned:
(a) That the dealer or distributor shall pay the tax due the
State on all goods received and handled by hin and that he 'rill not
purchase and /or brin.; upon his promises any beer or light wine except
sane be from regularly bonded dealers or r. manufacturers or
(b) That he will not purchase and /or brin; upon his promises
any beer or light wine upon which the tax due the United States
Governrmer_t has not boon paid.
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MO
Behr or light wine shall not be taken from wholesale c'.ealers or
brewers' stock ^izc. so-It out for delivery* to rctc.il dealers until orders for
sae s'.iall have been received by the uholcsale dealer or breuor. The
wholesale dealer shell not deliver beer or light nine for Vilhich an order vas
not received by tl_o 1;holcsale dealer before the gooc'.s were taken from his
stock and in no circumstances shall beer or li;;ht Nino be pec'.dlcd from
aholesalo dealers' wagon or truck.
Retail Ocalcrs, -�,holesalo dealers, distributors, brows - -rs �nct
mr�nufc.cturors :
(1) A rot . it de^ 1. :r of light ,:ine or beer sh'- :.11 kc:cp a
record of boor or light wane received by him. Said record
shell show the number of packages, crate of purchase, the
name and rosidcncc of r:anufacturor, or dealer from whom
purchr_sec., any: the dc:te of the r:;ccipt of tho goods
on the rotc_il premises.
(2) Wh- olosalo calors a nc, c'_i.stributors shall keep a record
of the beer an,?. light wino received upon tLeir piomises.
Said record shall show tl_e name of tl:c Liarmfo_cturer or
brcoor, the d?.te purer s ed, the tra,'.e name of tl e gocc?s,
the sate received on his premises, by 'what transportation
cc_ ^.::y, ?elivered, when stamped ant'. the value anc: denomin',tion
of the stc.!_�ps ust;d_, the number of -,-r.ck^.ges and the
quantity of beer or light vdno received:
The rccore: shall also show, the boor or light mine
c_isposcc. of oath Cray anon to vhori sold. Entry of each
s ^.le sh : ^.11 be rm �,e shomn;_; tho tra o nr-n -o cf the gooc's,
date of sale, n^.: -ic of purchasori number of pacl,_r;cs and
quantity of li;;ht tine or boor soh
Invoice r.mst accomlr.ny each sale. Receipt of purchaser
n :; st be entorod on copy of t1_ invoice an such copy nus t be
returned to the uhelusalo c_calcr. The wholes ^_le dolor
nust proscrve for a }Doricd of ono ycc r each receiptud
invoice.
(3) Brewcrs an(, rianuf,� %cturers of lid :ht vino shall. keep
a record_ si iilc.r to the rocord rcquircd of IJ- icicsc.le dcc.lers
and distributors c, in c- �I.c'i.ticn the.rcto they must keep a
rccorO sho.,in�; the kind c.nc_ quantity ^.nc' c' - - ^to of the
receipt of ?11 r.terials brou;ht upon the prcrdsos for
use of - a-mufacturors of light , i.no or beer as tho case
nay be.
(4) The records above prescribed shall be kept on the
nreriises of the c ?oalcr or - :c.nuf ^.cturor ant'. must be
av^.il ^_blo at all times for tl,c inspection of the employces
of t°.o Dcpart —ont of Rer cnues.
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And be it further provided that every person otherwise qualified and
who can furnish proper bond and a suitable warehouse shall be entitled to a
license as a wholesale distributor of beer.
Section 8. Retail and wholesale dealers in light wines and /or boor,
brewers, manufacturers, and distributors shell keep such records and make
such reports with respect to the receipt of and the handling of such liquors
as the Commissioner of Revenues may by regulation prescribe.
Section 9. It shall be unlawful to transport into, out of, or within
this State any light mines and /or beer upon which the State Tax prescribed by
this Act has not been paid, except cohere such light wines and beer having first
been ordered or sold to a distributor within this State is being shipped in due
course of business from a brewer, rnanufecturer, dcaler or distributor without
this State to a bonded distributor within this State, or except such shipment
be in interstate cor.mierce and be passing from a point or origin outside of this
State through this State into another State.
The transportation of such liquor into or within this State in all
cases shall be under such regulations as may be regularly prescribed.
Section 10. The purpose of this Act is to legalize the manufacture
L sale within this State of beer and light wine of an alcoholic content not
in excess of 3.2 per cent by weight, and to so regulate the business of
manufacturing and selling such liquors as to prevent the illicit manufacture
and consumption of liquors having an alcoholic content in excess of 3.2 per
cent by weight, the manufacture and sale of which it is not the purpose of this
Act to legalize.
Section 119 The tax shall be levied* assessed and collected by such
methods within the limitations in this Act prescribed, and under such regulations
as may be regularly provided.
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Section 12. My person who shall brew, or =ufaeture or .:he
shall soil any liquor as defined by this Act without first having secured
a permit from the Commissioner of Revenues authorizinC the brewing, or
ma nzfacturinC or the sale of such liquor shall be deen a guilty of a mis-
demeanor and shall be punished as hereinafter provided.
Section 13. Before any permit authorized by this Let shall be
issued and delivered to any applicant therefor, such applicant shall make
and subscribe to an oath that he will not alloy: any intoxicating liquor as
defined by this Let, of any kind or character, including beer or light wine
and distilled spirits hevinE an alcoholic content in excess of 3.2 percent
by weight, to be kept, stored, or secreted in or upon the premises des-
cribed in such permit, and that the applicant will not otherwise violate
any lacy of this State, or knowlin,ly allow any other person to violate any
htatute whila in or upon such premises, and provided further, that no
manufacturer, distributor, wholesale dealer to when or to which this Act
applies shall have any interest, directly or indirectly, in the business of
any person, firm, or corporation applying for and securing or holding a
permit as retail dealer, or in the furnishings or fixtures used in his
or its place of business, or any lien thereon.
Section 14. The Commissioner shall provide suitable labels
or narkin,s of identification for the purpose of taxation of beer or trine
inspected and authorized by the Commissioner, to be sold and shall require
the use thereof by vendors; and the use of any such labels or markings of
identification by any one other than a license or a person entitled to the
use theroof, shall bo doomed a violation of this Act, and punished as
hereinafter provided.
Section 15. Any permit issued under the provisions of the
Section authorizing tho sale of light wines and /or beer for consumption
under the provisions prescribed in such permit shall be construed to
authorize the sale of such liquor by the bottle, by the Class or drauCht
and in or from the original packaCo.
Section 16. Any person being either a retail dealer or who,
knowlinCly, places in his stock or who brin`,s upon his premises, or who has
' in his possession, or who sells or offers for sale any beer or wine on which
the tax provided by law has not been paid, shall, in addition to the other
fines, penalties and forfeitures be subject J. penalty of Twenty -five
($25.00) Dollars for each packa,e of such liquor so held or offered for
sale. Such penalty shall be in the nature of liquidated dana,es and nay
be collected by Civil action.
Whore the Commissioner finds upon_ investiCation that the State
has lost tax on account of the evasion of any provisions of law, he nay
brinC suit in his own name in the proper court for the recovery of such
taxes.
Action shall lie a"ainst the person oFvrdint the tax and against
any person who aided, abetted or assisted in such evasion. All fines
and proceeds of all forfeitures and all penalties received shall be paid
into the State Treasury through the Commissioner and shall be credited in the
same manner as is by this Act provided for intoxicatinn liquors.
50
Section 17. Any person convicted of the violation of any
provision of this Act ;rich violation is, by this Act, define_ as a
misc'omo ncr and for lich no specific punishment is in this Act provi'.ed,
shell upon conviction thereof be punished as othorrrise proviJol by low,
And if qtly person so convicted shall be the holder of any permit issued by
the Con;_.issi enor of Revenuos under authority of this Act, such permit
shall from anc. after late of such conviction be void, and the helfcr
thereof slvll not thoreafter for a period of one year after the snlo
of such conviction be entitled to any permit for any purpose authorizcc'
in this Act.
Section 18. Every Railroad Company, Express Cc:-Yhany, Aeroplane
Con,,.)any, l otrr Transportation Co npany, Steamboat Company, or Trans-
portation Cerip ^Hies who shall transport into, hilly t:ithin or out of this
Sto to ony light twines an? /Cr boor, Kothor brovcd or . " "rnufacturCG i.dthin
Ir:it= State or without this State when reduostod by the Commissioner of
Rc7ornns shall furnish such Conmissic nor a duplicate of the bill of
la_li ng covcring the receipt for such liquor, sho:.ing the nc.me of the
bre :er, or n^.nufa.cturor or istributor, on? tho nnno anc ad?ress of
concigoor an(' consigneo and the Cate and place received ad jestina:tion
anQ quantity of such liquor receives; from such manufacturer or bravor
or oVor c onsi ;nor for shipment from any point vi thin or t ithout this
state to any point within t , is State.
Any such Railroad Company, Express Company, Aeroplane Company,
Rotor Transportation Company or Steamboat Co ip ny or other Transportation
Companies failing to comply vit'n the roquiro- -ionts of this Act shall forfeit
ant pay to the State of Arkcnsas the sum of One Hun?rod (;;100.00) Dollars
for each a.n� every such f'_ilure, to be rocovered in any court of competent
jurisQiction, an? the Commissioner of R3venuos is hereby cuthorizol e:r_-'
is enpoLoraa to sue in his oun name on the relation and for tho use of
the State of irkansis for such recovery.
Section 19. It shall be unlawful for any brewer or distributor
of light twines a.nS /or boor to manufacture or knowingly bring upon his promises
and keep thereon any boor or One of an alcoholic content in excess of 3.2
percent by voight, or any c'istilled spirits of any alcoholic content Uhatso-
evor. Any person who shall ail to or nix vrith any boor or vine as defincd
in this Act any alcoholic or any other liquid or eny alcohol cube or cubes,
or any other ingrediont or ingredients that will increase or tend to
increase the alcoholic content or who shall knowingly offer any such liquor
for sale s! *z,.11 be guilty of a misdoncaner an? siall be fincc' in any sum
not loss that: one hundrN (N100.00) Dollars.
Soction 20. It shall to unIniful for any person to sell or offer
to sell in this State ony boor except th.c sa:r, shall be sold. cr offercc' for
sale in the original bottle cr original package containing bottles bonring
the original label a_.n? the full na:ao of the bro :or or n nufa_cturor thcrcof,
both upon label upon t "-, bottlo, an('. upon the cap or cork of such bottle
or in the case of the sale of beer on ArauC t, except the sa. o bo draiin
from t1c; oriZinal container or barrel, Iro.ving staripca upon the ends thereof
tto full name of the n2nufa.cturox or broucr of the boor thorcin contvincd.
Section 21. The Cor.raissioncr of Rovcnuo shall cause a record to
be kept of the na-rics a:nc'. 1)lcces of business of arsons onaagcG in tlic
bre.iing or riar_ufacturing an'. in the sale of boor. He shall also c^uso
a rocera to be ].rcpt of all boor brewed or :.rcnuf- .cturod. anJ sole' an& the
amount thoroof of each brovor or manufacturer, or sold by ovary Co<alor
other then ai braver ar_d. all expenses incurrol in the coll:cticn thereof.
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Section 22. There is hereby appropriated for the fiscal year
endinC; Juno 30, 1934, the sum of Ten Thousand ("10,000.00) Dollars; also for
the fiscal year endinC Tune 30, 19359 the sou, of Ten Thousand ( "10,000.00)
Dollars to be used by the Commissioner of Revenues in the administration
of this Let. The Commissioner of Revenues is hereby authorized to employ
such additional clerks, inspectors and assistants as may be necessary for
the enforcement of this Act.
Section 23. Section 6174 of Crawford & Llosest Dil.est of the
Statutes of the State of Lrkansas, which prohibits solicitation or taking
orders by letter, in person, circular or other printed matter for any of the
liquors mentioned in Section 6165 of Crawford & hoses' DiCost, shall not
apply to beer and light wines of an alcoholic content such as are legalized
under this Lct.
Section 24. No permit shall be ;ranted to a retail dealer by the
State, any county or municipality to a person not a resident of the State of
Arkansas for at least two years, nor to any person_ who was not a qualified
elector in the last precedinC general election.
It-shall be unlawful 'for any person to sell, distribute and /or
manufacture the liquors prescribed herein without first havin,.-, made applica-
tion to and obtained a permit from the County and /or City where such
business is to be conducted and the authority is herein delegated to said
countio -a and cities.
Section 25. Before any person shall be authorized to offer for
sale at retail such liquors as prescribed herein in any county, or if within
the incorporated limits of any town or city, he shall apply to and secure
from the County Clerk if outside incorpOrrated limits of a city or town., or
to the City Clerk of Town Recorder, if within such incorporated limits of
a town or city, a permit or license for which said County Clerk or City
Clerk or Recorder shall chance a sum not in excess of Fifteen ( "15.00)
Dollars for a retailer whose total gross annual sales shall not exceed one
thou s^nd ( "1,000.00) dollars; nor in excess of twenty ( "20.00) dollars for
retailers whose total gross annual sales shall not be in excess of taro
thousand ( "2,000.00) dollars; provided farther, that said City Clerk or
Recorder or County Clerk shall be empowered to collect from said retailers
an additional five ( "5.00) dollars for each one thousand ( "1,000.00) dollars
Gross annual business in excess of two thousand ( "2,000.00) dollars. Such
permits to retailers shall not be C;•ranted or issued by any City Clerk or
Recorder or any County Clerk until said retailer shall exhibit his State
permit granted or issued to him by the Commissioner of Revenues or his a -gent.
Said State permit shall be prima facie evidence of said retailer's right
to apply for and purchase a city or county permit, and it shall be unlc7ful
for any city clerk, recorder or county clerk to refuse to issue such pornit
upon proper application by said retailer. .
Whenever it shall appear to the City Clerk or Recorder or to the
County Clerk that a retail dealer has secured a permit for fifteen ('%'?'15.00)
dollars when a lamer amount should have been paid therefor, he shall
require the payment of the difference or cancel the permit. The tax shall
be due and payable at each place where the business of retail doo7.er is
carried on
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# 11
Section 26. No sale of beer or cane shall be made to minors.
Section 27. All incorporated cities and town in the state of Arkansas arc
authorized to pass proper ordinances governing the issuance and revocation of
licenses for the retail sale of such liquors ns herein preeeribed within the
corporate limits and cities and town wily inTose additional restrictions, fixing
zones and torritories and providing hours of opening and closing and such other rule,_
and regulations as will promote public health, morals and safety as they may by
ordinance providfl.
Section 27 AoAt each general election for state and county offices after the
passage of this Act, or a special election called by the County Court upon putition
of 51% of the qualified electors of the County presented within sixty days next
after the passage of this Act, there nay be submitted to the qualified electors of a,
County in the State of Arkansas so desiring in the manner provided for the oub-
mission in a County of the question under the initiative and referendum provisions
of the Constitution and laws of the State of Arkansas the question as to whether
the sale of beer and light wire c ontaininA alcohol not in excess of 3.2 percent by
wei;ht shall or shell not be permitted within said county for two years in case
the natter is voted on at a - Eonoral election and in the case of a special election
the question shallbe voted on as to nhother the sale of beer and light wino con -
taining alcohol not in excess of 3.2 porcent by wei;;ht shall or shall not be per-
mitted until the day of the next general election. In voting upon said question
the electors shall have printed or written upon their ballot, "For the sala of
beer and light Trine" or "ACainst the sale of beer and light dne," and stSch
election shall be hold at the same time and place and in the sane manner as other
elections, and all returns shall becanvassed, sealed ^sad forr.arddd by the officers
of said election to the County Board of Election Commissioners of the County
votinC thereon, and said Board shall canvass said votes and verify the rosults
therof to the Clerk of the Circuit Court of said Count* to le by him filed in his
office,which certificate shall he prima facie evideroc of the legal or illegal
sale of such Leer and licht wine in said county; provided, that each and every
county voting a ainst the sale of beer and light wine shall not participate in
any revenue for school purposes, levied and collected under this hct, durin,, the
time said County or Counties prohibit the sale of such beer and light trine, and
provided further, that the expense of said election shall be borne by the peti-
tioners calling said election,
Section 28. It is hereby declared that it is the Legislative
intent that this Act, and every section, paragraph, sentence, clause, word or
:lords thereof, privile7es the lawful sale and manufacture of the liquor descriked
herein within this State; and that the provisions of this Act are severable,
and if any word, clause, sentence, paragraph, or part thereof, section or
sections of this ict shall be held unconstitutional by the valid judgerient of
decrees of any court of competent jurisdiction, the some shall not effect any of
the renanininj; sections, paragraphs, sentences, clauses, Ford or words of this Let.
Section 29. Lny violation of the provisions of this sect or rule or
regulation of the Commissioner of Revenues or the violation of any rule or refu-
lation of City Legislative bodies -relative to the
conducting of this business shall be a misder.cn ar, and shall be punished by a fine
of not more than five hundred ($500.00) dollars and imprisonment for not more than
six months in the discretion of the Court.
k11 laws, local or special forbidding the sale of light wines and beer as
herein defined are hereby repealed.
Section 30. It is found as a fact that since the Congress of the United
States has authorized the manufacture and sale of light 7incs t rd beers as herein
defined, they are beinj sold throughout the State, and if operation of this Lot
is delgyed they will be generally sold, possessed, transported, and used, with
prevention and proper policing impossible; and it is fuXthor found that the tax
revenues provided for in this let are immediately nooded by the State to prevent
deficits in the iiiatters that are the objects of the taxes stated herein; an? amorCenc
is therefore declared and it is necessary for the preservation of the rublic
pecce, health and safety that this Act shall become: �_Pf oc uv-e without delay, and
this tact shall take effect and be in force at once.