Arkansas Code Title 3. Alcoholic Beverages § 3-4-216. Renewal procedures

(a) All permits issued by the Alcoholic Beverage Control Division authorizing the dispensing, sale, or manufacture of alcoholic beverages are renewable on or before June 30 of each calendar year for the fiscal year beginning July 1.

(b) Any person holding a permit who desires to renew the permit after June 30 shall be required to pay a late renewal penalty in the amount of one half ( 1/2 ) of the required yearly renewal fee for the permit for each sixty-day period, or any portion thereof, after June 30, wherein the renewal is tendered, in addition to the amount of the yearly fee.

(c) Division permits may be renewed late by paying the stated penalty beginning July 1 and ending October 28 of each fiscal year.

(d) No permit shall be renewed by the division for the current fiscal year after October 28.

(e) No permit or license issued by the Alcoholic Beverage Control Board to sell intoxicating liquor, beer, or any other form of alcoholic beverage shall be renewed by the division for a permit or license holder who is delinquent more than ninety (90) days on any alcoholic beverage sales tax, excise tax, supplemental mixed drink tax, or any other taxes relating to the sale or dispensation of alcoholic beverages, or any state and local gross receipts or compensating use taxes.