HB 1574-FN-A – AS INTRODUCED
2008 SESSION
09/10
HOUSE BILL 1574-FN-A
AN ACT increasing the beer tax.
SPONSORS: Rep. Osborne, Merr 12; Rep. Weed, Ches 3; Rep. Cooney, Graf 7; Rep. Theberge, Coos 4; Rep. French, Merr 5
This bill increases the beer tax and designates the increase to the alcohol abuse prevention and treatment fund.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
08-2439
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eight
AN ACT increasing the beer tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Beer Tax Increase; Alcohol Abuse Prevention and Treatment Fund. Amend RSA 176:16, II to read as follows:
II. Five cents of every $.35 collected under RSA 178:26, I and RSA 178:30, V and fifty percent of the amount by which the current year gross profits exceed fiscal year 2001 actual gross profit, but not more than 5 percent of the current year gross profits derived by the commission from the sale of liquor and other revenues, shall be deposited into the alcohol abuse prevention and treatment fund established by RSA 176-A:1.
2 Beer Tax Increased. Amend RSA 178:26, I to read as follows:
I. In addition to the annual license fees provided in this chapter, a fee of [$.30] $.35 for each gallon of beverage sold or transferred for retail sale or to the public shall be required for licenses issued to wholesale distributors, beverage manufacturers, and brew pubs; provided, however, that if beverage container mandatory deposit legislation is enacted, such fee shall be $.18 per gallon as of the effective date of such legislation. For failure to pay any part of the fees provided or under this section when due, 10 percent of such fees shall be added and collected by the commission from the licensee.
3 Beer Tax Increased. Amend RSA 178:30, V to read as follows:
V. Beverages registered with the commission under paragraph IV shall be purchased by the holder of the license. Additionally, fees of [$.30] $.35 per gallon of beverages or specialty beer purchased under this paragraph shall be paid to the commission by the licensee within 10 business days of the expiration of the license. Payment shall be accompanied by any forms and documentation required by the commission.
4 Effective Date. This act shall take effect July 1, 2008.
LBAO
08-2439
12/12/07
HB 1574-FN-A - FISCAL NOTE
AN ACT increasing the beer tax.
FISCAL IMPACT:
The Liquor Commission states this bill will increase state restricted revenue by $8,312,058 in FY 2009 and $2,077,058 in FY 2010 and each year thereafter and decrease state unrestricted general fund revenue by $6,235,000 in FY 2009. There will be no fiscal impact on state, county and local expenditures or county and local revenues.
METHODOLOGY:
The Liquor Commission states this bill increases the beer tax by $.05 and designates the increase to the alcohol abuse prevention and treatment fund. The Commission determined the increase from the $.05 beer tax increase using the number of gallons of beer sold in FY 2007 ($41,541,150 gallons) times the $.05 increase. This is an increase to state restricted revenue since all of the increase is designated to be deposited to the alcohol abuse prevention and treatment fund. The Commission estimated the liquor portion of the transfer to the alcohol abuse prevention and treatment fund per RSA 176:16, II for FY 2009 only. This transfer is in current law, however, an increase to restricted revenue and decrease to unrestricted revenue is shown for FY 2009 since the transfer to the alcohol abuse prevention and treatment fund was suspended through June 30, 2009 and this bill overrides that suspension.
2009 |
2010 |
2011 |
2012 | |
Restricted Revenue: |
||||
Beer: |
||||
Tax rate change |
$ 2,077,058 |
$ 2,077,058 |
$ 2,077,058 |
$ 2,077,058 |
Liquor: |
||||
5% to abuse & prevention |
6,235,000 |
|
|
|
Restricted Revenue |
$ 8,312,058 |
$ 2,077,058 |
$ 2,077,058 |
$ 2,077,058 |
Unrestricted Revenue: |
||||
Liquor: |
||||
5% to abuse & prevention |
$ (6,235,000) |
|||
$ (6,235,000) |
||||