Section 3-9-214 - Supplemental tax or fee on sales levied by political subdivisions

(a) An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.(b) However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213.(c) All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.Acts 1969, No. 132, § 9; A.S.A. 1947, § 48-1409.