Utah § 59-15-109 Commission to deposit beer tax revenue.

Utah Statutes

§ 59-15-109 — Commission to deposit beer tax revenue.

Utah·Title 59 Revenue and Taxation·Ch. 59-15 Beer Tax

(1)Except as provided in Subsections (2) and (3), the commission shall deposit revenue collected under this chapter as follows:

(1)(a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403:

(1)(a)(i) an amount calculated by:

(1)(a)(i)(A) determining an amount equal to 50% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; and

(1)(a)(i)(B) subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); or

(1)(a)(ii) $4,350,000; and

(1)(b) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund.

(2)The commission shall annually deposit into the

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(1) Except as provided in Subsections (2) and (3), the commission shall deposit revenue collected under this chapter as follows:
(1)(a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403:
(1)(a)(i) an amount calculated by:
(1)(a)(i)(A) determining an amount equal to 50% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; and
(1)(a)(i)(B) subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); or
(1)(a)(ii) $4,350,000; and
(1)(b) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund.
(2) The commission shall annually deposit into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that is equal to:
(2)(a) $0.30 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2003; and
(2)(b) a proportionate rate to the rate described in Subsection (2)(a) for:
(2)(b)(i) any quantity of beer other than a 31-gallon barrel; or
(2)(b)(ii) the fractional parts of a 31-gallon barrel.
(3) Beginning fiscal year 2024-25, the commission shall annually deposit into the Alcoholic Beverage Control Act Enforcement Fund created in Section 32B-2-305 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that exceeds:
(3)(a) $13.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024; and
(3)(b) a proportionate rate to the rate described in Subsection (3)(a) for:
(3)(b)(i) any quantity of beer other than a 31-gallon barrel; or
(3)(b)(ii) the fractional parts of a 31-gallon barrel.

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