H.B. 312

1

FUNDING FOR DEPARTMENT OF HEALTH
2 EARLY INTERVENTION PROGRAMS
3 2007 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Stephen H. Urquhart
6 Senate Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill increases the beer excise tax and funds the Department of Health Childhood
11 Early Intervention Program with the increased revenue.
12 Highlighted Provisions:
13 This bill:
14 . beginning July 1, 2007, increases the beer excise tax;
15 . creates a restricted account known as the "Childhood Early Intervention Health
16 Account";
17 . deposits the revenue from the increased beer tax into the restricted account;
18 . appropriates money from the restricted account to the Department of Health for
19 childhood early intervention programs; and
20 . requires an annual report from the Department of Health on the use of the money
21 and success of the programs.
22 Monies Appropriated in this Bill:
23 None
24 Other Special Clauses:
25 None
26 Utah Code Sections Affected:
27 AMENDS:

28 59-15-101, as last amended by Chapter 307, Laws of Utah 2003
29 59-15-109, as last amended by Chapter 5, Laws of Utah 2003, Second Special Session
30
31 Be it enacted by the Legislature of the state of Utah:
32 Section 1. Section 59-15-101 is amended to read:
33 59-15-101. Tax basis -- Rate.
34 (1) (a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined
35 in Section 32A-1-105 , that is imported or manufactured for sale, use, or distribution in this
36 state.
37 (b) The tax described in Subsection (1)(a) shall be imposed at a rate of:
38 [(i) $11 per 31-gallon barrel for beer imported or manufactured:]
39 [(A) before July 1, 2003; and]
40 [(B) for sale, use, or distribution in this state; and]
41 [(ii)] (i) $12.80 per 31-gallon barrel for beer imported or manufactured:
42 (A) on or after July 1, 2003; and
43 (B) for sale, use, or distribution in this state[.]; and
44 (ii) $16.11 per 31-gallon barrel for beer imported or manufactured:
45 (A) on or after July 1, 2007; and
46 (B) for sale, use, or distribution in this state.
47 (c) The tax imposed under this Subsection (1):
48 (i) shall be imposed at a proportionate rate for:
49 (A) any quantity of beer other than a 31-gallon barrel; or
50 (B) the fractional parts of a 31-gallon barrel; and
51 (ii) may not be imposed more than once on the same beer.
52 (2) A tax may not be imposed on beer:
53 (a) sold to the United States and its agencies; or
54 (b) (i) manufactured or imported for sale, use, or distribution outside the state; and
55 (ii) exported from the state.
56 Section 2. Section 59-15-109 is amended to read:
57 59-15-109. Tax moneys to be paid to state treasurer.
58 (1) Taxes collected under this chapter shall be paid by the commission to the state

59 treasurer daily for deposit as follows:
60 (a) for fiscal year 2003-04:
61 (i) $2,525,666 shall be deposited into the Alcoholic Beverage Enforcement and
62 Treatment Restricted Account created in Section 32A-1-115 ; and
63 (ii) the revenue collected in excess of $2,525,666 shall be deposited into the General
64 Fund;
65 (b) for fiscal year 2004-05:
66 (i) $3,133,777 shall be deposited into the Alcoholic Beverage Enforcement and
67 Treatment Restricted Account created in Section 32A-1-115 ; and
68 (ii) the revenue collected in excess of $3,133,777 shall be deposited into the General
69 Fund;
70 (c) for fiscal year 2005-06:
71 (i) $3,741,888 shall be deposited into the Alcoholic Beverage Enforcement and
72 Treatment Restricted Account created in Section 32A-1-115 ; and
73 (ii) the revenue collected in excess of $3,741,888 shall be deposited into the General
74 Fund;
75 (d) for fiscal year 2006-07:
76 (i) $4,350,000 shall be deposited into the Alcoholic Beverage Enforcement and
77 Treatment Restricted Account created in Section 32A-1-115 ; and
78 (ii) the revenue collected in excess of $4,350,000 shall be deposited into the General
79 Fund; and
80 (e) except as provided in Subsection (3), beginning with fiscal year 2007-08:
81 (i) the greater of the following shall be deposited into the Alcoholic Beverage
82 Enforcement and Treatment Restricted Account created in Section 32A-1-115 :
83 (A) 40% of the revenue collected for the fiscal year two years preceding the fiscal year
84 for which the deposit is made; or
85 (B) $4,350,000; and
86 (ii) the revenue collected in excess of the amount deposited in accordance with
87 Subsection (1)(e)(i) shall be deposited into the General Fund.
88 (2) (a) Beginning with September 1, 2006, the commission shall notify the entities
89 described in Subsection (2)(b) not later than the September 1 preceding the fiscal year of the

90 deposit of:
91 (i) the amount of the proceeds of the beer excise tax collected in accordance with this
92 section for the fiscal year two years preceding the fiscal year of deposit; and
93 (ii) an amount equal to 40% of the amount listed in Subsection (2)(a)(i).
94 (b) The notification required by Subsection (2)(a) shall be sent to:
95 (i) the Governor's Office of Planning and Budget; and
96 (ii) the Legislative Fiscal Analyst.
97 (3) (a) There is created within the General Fund a restricted account known as the
98 "Childhood Early Intervention Health Account."
99 (b) Beginning on July 1, 2007, the revenues generated by the increase in the beer
100 excise tax under this section enacted during the 2007 General Session shall be deposited in the
101 Childhood Early Intervention Health Account.
102 (c) (i) The revenue from the account shall be annually appropriated to the Department
103 of Health for childhood early intervention programs.
104 (ii) The Department of Health shall provide an annual report to the Health and Human
105 Services Interim Committee no later than October 1 of each year. The report shall include:
106 (A) the amount of funds received;
107 (B) the use of the funds by the department; and
108 (C) a description of the effectiveness of the programs funded by the account.




Legislative Review Note
as of 1-18-07 2:55 PM

Office of Legislative Research and General Counsel