§ 3-75. Supplemental tax.

In addition to the permit fee required by this division, there is hereby levied a supplemental tax of five (5) percent upon the gross proceeds or gross receipts derived by such private club from the charges to members for the preparation and serving of such mixed drinks or for the cooling and serving of such beer and wine, drawn from the private stocks of such members, for consumption only on the premises where served. Such supplemental tax shall be reported and paid to the city treasurer, beginning on the first business day of the first month following the granting of the city permit, and shall be reported and paid on the first business day of each succeeding month thereafter for the previous month's receipts. The private club so reporting may file a duplicate copy of its report to the state commissioner of revenues which it prepares and files under A.C.A. § 3-9-223(c), and such duplicate copy shall suffice as the report required by the city under this section. The taxes herein prescribed may be passed on to the member.

(Code 1976, § 3-45)