Arkansas Code Title 3. Alcoholic Beverages § 3-5-1306. Application for permit--Fees

(b)(1)(A) In addition, every applicant for a nonresident seller's permit shall pay to the division an annual permit fee of three hundred fifty dollars ($350) if the applicant shipped, sold, or otherwise distributed fewer than two hundred (200) barrels, as defined for excise tax purposes under this Code, of any beer or malt in this state in the year immediately preceding the application.

(B) If the applicant shipped, sold, or otherwise distributed in this state from two hundred (200) to one thousand (1,000) barrels in the year immediately preceding application, the applicant shall pay an annual permit fee of one thousand dollars ($1,000).

(C) If the applicant shipped, sold, or otherwise distributed in this state more than one thousand (1,000) barrels in the year immediately preceding application, the applicant shall pay an annual permit fee of two thousand dollars ($2,000).

(c)(1)(A) Each permit shall be valid for one (1) fiscal year which shall run from the first day of July to the last day of June.

(B) Any applicant receiving a permit during the course of any fiscal year shall not be relieved of the obligation to pay the full amount of the annual permit fee.

(2)(A) As long as a permit has not been revoked or cancelled, it shall be renewable for successive years upon the payment of the appropriate annual permit fee on or before June 30 of each calendar year.

(B) Any person not renewing the permit described in subsection (b) of this section on or before June 30 shall be subject to the penalties and provisions provided for in § 3-4-216.