S.B. 2001

1

ALCOHOLIC BEVERAGE AMENDMENTS
2 2003 SECOND SPECIAL SESSION
3 STATE OF UTAH
4 Sponsor: Michael G. Waddoups
5
6 LONG TITLE
7 General Description:
8 This bill modifies provisions related to the Alcoholic Beverage Enforcement and
9 Treatment Restricted Account and appropriates monies.
10 Highlighted Provisions:
11 This bill:
12 . provides for how amounts deposited into the Alcoholic Beverage Enforcement and
13 Treatment Account are determined beginning fiscal year 2007-08;
14 . provides that $600,000 of the liquor control monies appropriated to the State Tax
15 Commission in H.B. 1, Annual Appropriations Act (2003 Gen. Sess.) be deposited
16 into the Alcoholic Beverage Enforcement and Treatment Restricted Account; and
17 . makes technical changes.
18 Monies Appropriated in this Bill:
19 This bill appropriates:
20 . $2,712,500 from the Alcoholic Beverage Enforcement and Treatment Restricted
21 Account to the State Tax Commission for fiscal year 2003-04 only, for the purposes
22 described in Section 32A-1-115.
23 Other Special Clauses:
24 This bill provides an immediate effective date.
25 Utah Code Sections Affected:
26 AMENDS:
27 59-15-109, as last amended by Chapter 307, Laws of Utah 2003

28 Uncodified Material Affected:
29 ENACTS UNCODIFIED MATERIAL
30
31 Be it enacted by the Legislature of the state of Utah:
32 Section 1. Section 59-15-109 is amended to read:
33 59-15-109. Tax moneys to be paid to state treasurer.
34 (1) Taxes collected under this chapter shall be paid by the commission to the state
35 treasurer daily for deposit as follows:
36 [(1)] (a) for fiscal year 2003-04:
37 [(a)] (i) $2,525,666 shall be deposited into the Alcoholic Beverage Enforcement and
38 Treatment Restricted Account created in Section 32A-1-115 ; and
39 [(b)] (ii) the revenue collected in excess of $2,525,666 shall be deposited into the
40 General Fund;
41 [(2)] (b) for fiscal year 2004-05:
42 [(a)] (i) $3,133,777 shall be deposited into the Alcoholic Beverage Enforcement and
43 Treatment Restricted Account created in Section 32A-1-115 ; and
44 [(b)] (ii) the revenue collected in excess of $3,133,777 shall be deposited into the
45 General Fund;
46 [(3)] (c) for fiscal year 2005-06:
47 [(a)] (i) $3,741,888 shall be deposited into the Alcoholic Beverage Enforcement and
48 Treatment Restricted Account created in Section 32A-1-115 ; and
49 [(b)] (ii) the revenue collected in excess of $3,741,888 shall be deposited into the
50 General Fund;
51 [(4)] (d) for fiscal year 2006-07:
52 [(a)] (i) $4,350,000 shall be deposited into the Alcoholic Beverage Enforcement and
53 Treatment Restricted Account created in Section 32A-1-115 ; and
54 [(b)] (ii) the revenue collected in excess of $4,350,000 shall be deposited into the
55 General Fund; and
56 [(5)] (e) beginning with fiscal year 2007-08:
57 [(a)] (i) the greater of the following shall be deposited into the Alcoholic Beverage
58 Enforcement and Treatment Restricted Account created in Section 32A-1-115 :

59 [(i)] (A) 40% of the revenue collected for the fiscal year two years preceding the fiscal
60 year for which the deposit is made; or
61 [(ii)] (B) $4,350,000; and
62 [(b)] (ii) the revenue collected in excess of the amount deposited in accordance with
63 Subsection [(5)(a)] (1)(e)(i) shall be deposited into the General Fund.
64 (2) (a) Beginning with September 1, 2006, the commission shall notify the entities
65 described in Subsection (2)(b) not later than the September 1 preceding the fiscal year of the
66 deposit of:
67 (i) the amount of the proceeds of the beer excise tax collected in accordance with this
68 section for the fiscal year two years preceding the fiscal year of deposit; and
69 (ii) an amount equal to 40% of the amount listed in Subsection (2)(a)(i).
70 (b) The notification required by Subsection (2)(a) shall be sent to:
71 (i) the Governor's Office of Planning and Budget; and
72 (ii) the Legislative Fiscal Analyst.
73 Section 2. Deposit of monies in the Alcoholic Beverage Enforcement and
74 Treatment Restricted Account.
75 The $600,000 of liquor profit distribution monies appropriated to the Utah State Tax
76 Commission in Item 68 of H.B. 1, Annual Appropriations Act (2003 Gen. Sess.), shall be
77 deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account.
78 Section 3. Appropriation.
79 There is appropriated $2,712,500 from the Alcoholic Beverage Enforcement and
80 Treatment Restricted Account to the State Tax Commission for fiscal year 2003-04 only, to be
81 distributed in accordance with Section 32A-1-115 .
82 Section 4. Effective date.
83 If approved by two-thirds of all the members elected to each house, this act takes effect
84 upon approval by the governor, or the day following the constitutional time limit of Utah
85 Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto,
86 the date of veto override.

Legislative Review Note
as of 10-29-03 1:00 PM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel