§ 6-36. Manufacturing.

(a)

Liquor manufacturing permit. Authorizes the manufacture or distilling of spirituous or vinous liquors, and the sale to persons holding valid permits to wholesale or import such liquors.

(1)

Permit fee.

a.

For the manufacturing and sale of spirituous liquors, the annual permit fee renewable on September 15 shall be $500.00 for each and every manufacturing plant.

b.

For the manufacturing and sale of vinous (except wine) liquors, the annual permit fee renewable on September 15 shall be $250.00 for each and every manufacturing plant.

(b)

Beer manufacturing permit. Authorizes the manufacture of beer containing not in excess of five percent alcohol by weight, and the sale of such beer to persons holding a valid permit to wholesale or import such beer.

(1)

Permit fee. For the manufacture and sale of beer, the annual permit fee renewable on September 15 shall be $250.00 for each and every manufacturing plant.

(2)

However, no city manufacturing permit shall be required for home-brewed beer:

a.

Upon the manufacturer's own premises;

b.

For consumption by the manufacturer and his or her family and guests, but not for sale; and

c.

In quantities per calendar year not to exceed:

1.

Two hundred gallons if there are two or more adults in the household; or

2.

One hundred gallons if there is only one adult in the household.

(3)

Any manufacturer of home-brewed beer must have attained 21 years of age.

(4)

"Home-brewed" means beer made from malted barley, wheat, or cereal grains, or any substitute therefor, and having an alcoholic content not in excess of five percent by weight, brewed for consumption by the manufacturer and his or her family and guests, but not for sale.

(c)

Rectifying permit. Authorizes the rectifying, purifying, mixing, blending, or flavoring of spirituous liquors or the bottling, warehousing, or other handling or distribution of rectified distilled spirits. Rectifiers may sell, deliver, or transport only to wholesalers holding a valid permit to wholesale, to other rectifiers, or for the purpose of export out of state.

(1)

Permit fee. For the privilege of rectifying, blending, or flavoring spirituous liquors, there is hereby assessed an annual permit fee, renewable on September 15, of $750.00 for each and every rectifying, blending, or flavoring plant.

(Ord. No. 13-01, § I, 2-5-2013)

State law reference

Liquor manufacturing permit, A.C.A. § 3-4-602; rectifiers generally, A.C.A. § 3-4-603; definitions, A.C.A. § 3-5-202; beer manufacturing permit, taxes, A.C.A. § 3-5-205; home manufacture quantities, A.C.A. § 3-5-210.