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1 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 $.50 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.
2 Beer Festival Licenses; 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 $.50 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.
3 Effective Date. This act shall take effect July 1, 2017.
Text to be added highlighted in green.
1 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 $.50 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.
2 Beer Festival Licenses; 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 $.50 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.
3 Effective Date. This act shall take effect July 1, 2017.