No permit shall be issued to:

1. (1) Persons not qualified. Any individual, partnership, or corporation, if such individual or any member of such partnership or any officer, director, managing agent, or stockholder holding more than five percent (5%) of the stock of such corporation, does not possess the qualifications required by this part or by any alcoholic beverage control law of the State of Arkansas of such individual, partner, officer, director, managing agent, or stockholder in making application for a permit;
2. (2) Persons giving false information or statements in application or hearing. Any individual, partnership, or corporation, if such individual or any member of such partnership or any officer, director, managing agent, or stockholder holding more than five percent (5%) of the stock in such corporation, knowingly gave any false information or made any false statements on any application or any hearing required by this part or by any alcoholic beverage control law of the State of Arkansas;
3. (3) Persons who hold retail liquor permits when interested in another retail liquor permit. No off-premises retail liquor permit shall be issued after the effective date of this part, either as a new permit or as a replacement of an existing permit, to any person having any interest in another off-premises retail liquor permit, regardless of the degree of such interest;
4. (4) Unauthorized corporation. Any corporation not legally operating in the State of Arkansas at the time of the application;
5. (5) Persons under required age. A person under the age of twenty-one (21) years;
6. (6) Persons convicted of certain crimes. Any individual, partnership, or corporation, if such individual or any member of such partnership or any officer, director, managing agent, or any stockholder holding more than five percent (5%) of the stock of such corporation, has been convicted of a felony or has within five (5) years before the date of application been under the sentence of any court for the conviction of any violation of the laws of the State of Arkansas or any state of the United States against possession, sale, manufacture, or transportation of alcoholic beverages;
7. (7) Certain persons from whom permit revoked. Any individual, partnership, or corporation, if such individual or any member of such partnership or any officer, director, managing agent, or stockholder holding more than five percent (5%) of the stock of such corporation, has had any permit issued pursuant to the authority of any alcoholic beverage control law of the State of Arkansas revoked within five (5) years preceding the date of application;
8. (8) Persons not financially interested or employed in a managerial capacity. On any retail application filed by an individual or partnership, any person who is not financially interested in the business to be conducted under the permit for which application is being made, or in the case of a corporate applicant, any person as managing agent who is not employed in a managerial capacity at the business seeking a permit; and

9. (9) No alcoholic beverage permit granted to any person who owes delinquent taxes to state.

   1. (A) No alcoholic beverage permit will be issued by the Alcoholic Beverage Control Division to any individual, partnership, or corporation that owes the State of Arkansas delinquent taxes of any kind.

   2. (B)

      1. (i) Further, no replacement permit or, in the case of a private club, a change of manager, will be granted to any applicant at any location where the current permittee owes the State of Arkansas delinquent alcoholic beverage sales taxes, excise taxes, supplemental mixed drink taxes, or any other taxes relating to the sale or dispensation of alcoholic beverages.
      2. (ii) Provided, a permittee delinquent in the payment of taxes to the State of Arkansas may not have any interest whatsoever in another permit at the same location where the delinquent taxes accrued.
   3. (C) In addition, no new or replacement permit will be granted to any person or organization mentioned above until such person or organization furnishes proof that an application has been made with the Sales and Use Tax Section of the Revenue Division of the Department of Finance and Administration for a retailer’s sales tax permit and that a tax payment number has been assigned to such person or organization.

Codification Notes: Subdivision (6) as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Amended 8-21-13)" Subdivision (8) as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Amended 7-19-84)" Subdivision (9) as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Amended 8-20-97)"