Opinion No.

The Honorable Jay Bradford State Representative P.O. Box 8367 Pine Bluff, AR 71611-8367

Dear Representative Bradford:

You have requested an Attorney General opinion concerning tax refunds. The following opinion is a response to your request.

You explain that the City of Pine Bluff passed an ordinance in 1969 that allows it to collect a five percent supplemental tax on alcoholic beverages sold/prepared at private clubs. The tax was collected on mixed drinks, beer, and wine. At some point after this tax had been enacted and collection had begun, many of the private clubs obtained beer and wine…