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.