§ 3-7-201 - Tax imposed -- Collection.
               	 		
3-7-201.    Tax imposed -- Collection.
    (a)    (1)  There  is levied a special alcoholic beverage excise tax of three percent (3%)  upon all retail receipts or proceeds derived from the sale of liquor,  cordials, liqueurs, specialties, and sparkling and still wines. The tax  shall be and is in addition to all other taxes now imposed and  cumulative to the Arkansas Gross Receipts Act of 1941,    26-52-101 et  seq.
      (2)  Native wine sold at  retail in this state shall be subject to the special alcoholic beverage  excise tax levied upon all retail receipts or proceeds derived from the  sale of liquor, cordials, liqueurs, specialties, and sparkling and still  wines under the provisions of this section.
      (3)    (A)  There  is levied a special alcoholic beverage excise tax of three percent (3%)  upon all retail receipts or proceeds derived from the sale of beer.
            (B)  The tax shall be in addition to all other taxes now imposed by the Arkansas Gross Receipts Act of 1941,    26-52-101 et seq.
(b)  It  shall be the duty of every retailer in this state to collect the tax  from the consumer in addition to the established retail price of beer,  liquor, cordials, liqueurs, specialties, and sparkling and still wines  and to file a return and remittance with the Director of the Department  of Finance and Administration on or before the twentieth day of each  calendar month for the preceding month.
(c)  Failure  to file the return and remittance on the due date shall be cause for  the director to enter an assessment for the return and remittance and  add as a penalty ten percent (10%) of the amount of tax found to be due.
(d)  Returns  shall be filed upon forms prescribed by the director in accordance with  such regulations as the director may promulgate hereunder.
(e)    (1)  The  revenues derived from the excise tax on beer levied under subdivision  (a)(3) of this section shall be deposited in the Department of Human  Services Grants Fund Account to be distributed as follows:
            (A)    (i)  Twenty percent (20%) of the funds shall be used to provide subsidized child care for low-income families.
                  (ii)  The low-income families shall not include families in the Transitional Employment Assistance Program; and
            (B)  Eighty  percent (80%) of the funds shall be used to support and expand the  Arkansas Better Chance Program of the Department of Human Services.
      (2)  On  June 30 of any year, the balance of the funds derived from the excise  tax on beer levied under subsection (a) of this section may be carried  forward into the next fiscal year, there to be used for the same  purposes.
      (3)    (A)  The  revenues derived from the excise tax on beer levied under subsection (a)  of this section shall be supplementary to the Child Care Development  Fund.
            (B)  These funds shall be exempt from budgetary cuts, reductions, or eliminations caused by a deficiency of general revenues.
      (4)    (A)  The excise tax on beer levied under subdivision (a)(3) of this section shall not extend past June 30, 2007.
            (B)  After  June 30, 2007, the State Board of Education and the Department of  Education shall fully budget, fund, and expend or commit to expend the  replacement general revenue in addition to any other funding provided by  law for essential programs such as subsidized child care for low-income  families, the Arkansas Better Chance Program, and the Child Care  Development Fund in an amount equal to the appropriation level for the  Better Chance Program.
(f)    (1)  Beginning  July 1, 2007, there is levied a special alcoholic beverage excise tax  of one percent (1%) upon all retail receipts or proceeds derived from  the sale of beer.
      (2)  The  revenues derived from the excise tax on beer levied under subdivision  (f)(1) of this section shall be deposited into the General Revenue Fund  Account of the State Apportionment Fund to be distributed as general  revenue.