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AR SB479
Bill
Status
4/15/2021
Primary Sponsor
Clarke Tucker
Click for details
AI Summary
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Restaurants with valid alcoholic beverage permits may expand outdoor dining areas with approval from local zoning authorities without requiring prior approval from the Alcoholic Beverage Control Division, except when expansion would result in a change in permit type.
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Qualifying restaurants may delay sales tax remittances and filings to the Department of Finance and Administration according to the following schedule: March-May 2021 taxes by June 20, 2021; June-August 2021 taxes by September 20, 2021; September-November 2021 taxes by December 20, 2021; and December 2021-February 2022 taxes by March 20, 2022.
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Restaurants meeting the delayed payment deadlines will not be assessed late fees or penalties and remain eligible for early payment discounts under Arkansas tax law.
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The temporary sales tax relief provisions expire March 20, 2022.
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The bill declares an emergency effective upon Governor approval, establishing the legislation as immediately necessary to support restaurant viability during the COVID-19 pandemic recovery period.
Legislative Description
To Provide Relief For Restaurants; To Allow Restaurants To Expand Outdoor Dining; To Delay The Payment Of Restaurant Sales Taxes; And To Declare An Emergency.
Last Action
Notification that SB479 is now Act 705
4/15/2021