(a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days.
(b) The fee for the permit shall be fifty dollars ($50.00).
(c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable.