HB 166-FN-A – AS INTRODUCED
2009 SESSION
09/03
HOUSE BILL 166-FN-A
AN ACT increasing the beer tax.
SPONSORS: Rep. Osborne, Merr 12; Rep. Weed, Ches 3; Rep. Cooney, Graf 7; Rep. French, Merr 5; Rep. Pilliod, Belk 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
09-0436
09/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
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. Ten cents of every $.40 collected under RSA 178:26, I and RSA 178:30, V and 50 percent of the amount by which the current year gross profits exceed fiscal year 2001 actual gross profit, but not more than 5 percent of the current year gross profits derived by the commission from the sale of liquor and other revenues, shall be deposited into the alcohol abuse prevention and treatment fund established by RSA 176-A:1.
2 Beer Tax Increased. Amend RSA 178:26, I to read as follows:
I. In addition to the annual license fees provided in this chapter, a fee of [$.30] $.40 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 $.18 per gallon as of the effective date of such legislation. For failure to pay any part of the fees provided [or] for under this section when due, 10 percent of such fees shall be added and collected by the commission from the licensee.
3 Beer Tax Increased. Amend RSA 178:30, V to read as follows:
V. Beverages registered with the commission under paragraph IV shall be purchased by the holder of the license. Additionally, fees of [$.30] $.40 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, 2009.
LBAO
09-0436
Revised 01/22/09
HB 166 FISCAL NOTE
AN ACT increasing the beer tax.
FISCAL IMPACT:
The New Hampshire State Liquor Commission states this bill will increase state restricted revenue by $4,166,666 in FY 2010 and each year thereafter. There will be no fiscal impact on county and local revenue or state, county, and local expenditures.
METHODOLOGY:
The New Hampshire State Liquor Commission states this bill increases the beer tax by $0.10 and designates the increase to the alcohol abuse prevention and treatment fund. The Commission estimates that the increase in the beer tax would increase the state alcohol abuse prevention and treatment fund revenues by $4,166,666 in FY 2010 and each year thereafter. The Commission’s estimate is based on beer sales remaining constant through FY 2013 at approximately 41,666,666 gallons per year ($41,666,666 x 0.10 = $4,166,666).