Agency: Tax Commission

Line Item: Liquor Profit Distribution

Function

This line item accounts for a portion of revenue generated by the beer tax, collected by the Tax Commission and distributed to local governments. The Alcoholic Beverage Enforcement and Treatment Restricted Account houses the funds collected.

Statutory Authority

Utah Code 32B-2-404 specifies the distribution formula for municipalities and counties as follows:

• 25 percent based on population;
• 30 percent based on alcohol related convictions;
• 20 percent based on the number state liquor stores, package agencies, retail licensees, and off-premise beer retailers; and
• 25 percent for confinement and treatment purposes, and authorized on the basis of population

Performance

The following table shows the top 25 municipalities and counties for funds received from the Alcoholic Beverage Enforcement and Treatment Restricted Account in FY 2012:

Funding Detail

For more detail about a particular source of finance or organizational unit, click a linked entry in the left column of the table(s) below.

Sources of Finance (click linked fund name for more info)	2009 Actual	2010 Actual	2011 Actual	2012 Actual	2013 Approp
GFR - Alc Bev Enf & Treatment	$5,425,600	$5,622,600	$5,597,200	$5,308,900	$5,118,400
Total	$5,425,600	$5,622,600	$5,597,200	$5,308,900	$5,118,400
Programs: (click linked program name to drill-down)	2009 Actual	2010 Actual	2011 Actual	2012 Actual	2013 Approp
Liquor Profit Distribution	$5,425,600	$5,622,600	$5,597,200	$5,308,900	$5,118,400
Total	$5,425,600	$5,622,600	$5,597,200	$5,308,900	$5,118,400
Categories of Expenditure (mouse-over category name for definition)	2009 Actual	2010 Actual	2011 Actual	2012 Actual	2013 Approp
Other Charges/Pass Thru	$5,425,600	$5,622,600	$5,597,200	$5,308,900	$5,118,400
Total	$5,425,600	$5,622,600	$5,597,200	$5,308,900	$5,118,400

Subcommittee Table of Contents