Can both the hamburger tax on the sale of hotel and restuarant services and the private clubs tax apply to the gross receipts of a private club which sel ls prepared food for comsumption on the premises. 26-75-602 3-9-221 3-9-222, 3-9-223, 3-9-224 and 3-9-225.

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK 501) 371. ATTORNEY GENERAL (501) 371-2007 January 4, 1985 OPINION NO. 85-6 Honorable David R. Malone State Representative 1928 Austin Drive P. 0. Box 1048 Fayetteville, Arkansas 72702 Dear Mr. Malone: This correspondence is in response to your inquiry about whether both the 1% Hotel and Motel Gross Receipts Tax, pursuant to Ark. Stat. Ann. §19~4613 (1983 Supp.) and the 5% Gross Receipts on Private Clubs Tax, pursuant to Ark. Stat. Ann. §48-1410 (1983 Supp.) may apply to the gross receipts of a private club which sells prepared food for consumption on the premises. Ark. Stat. Ann. §19-4613 (1983 Supp.) provides in pertinent part: Any city of the first class may by ordinance of the governing body thereof, levy a tax of one percent (1%) upon the gross receipts or gross proceeds from the renting, leasing or otherwise furnish- ing of hotel or motel accommodations for profit in such city, and/or upon the gross receipts or gross proceeds of restaurants, cafes, cafeterias and other establishments, as defined in the levying ordinance, engaged in the business of selling prepared food for consumption on the premises in such city. (Emphasis Added) Thus, depending on the levying ordinance, the 1% Hotel and Restaurant Tax may apply to a private club for the servicing of prepared food for con- sumption on the premises in addition to the above-mentioned 54 tax, levied on the gross receipts from charges to members for the preparation and serving of mixed drinks. The foregoing opinion, which I hereby approve was prepared by Chief Deputy Attorney General Rodney Parham. Attorney General SC:RP:1m