Section 1. Establishes an alcohol health impact fund to receive revenues from the increased alcohol excise taxes under this bill. By April 30th of each fiscal year, the Commissioners of Public Safety, Corrections, and Human Services must certify to the Commissioner of Finance the state budget costs attributable to alcohol use. A list of costs is enumerated. If the amount that the state collects from the alcohol excise tax, the liquor gross receipts tax, and the additional general sales tax that result from the higher prices exceed the certified expenditures, the excess is transferred out of the alcohol health impact fund to the general fund.
Section 2. Provides that the county share costs specified under section 254B.03, subdivision 4, are paid using funds appropriated from the fund authorized in section 1.
Section 3. Modifies the excise taxes on specified alcoholic beverages.
Section 4. Authorizes a qualified small winery tax credit of 42 cents per liter on 200,000 liters sold in any fiscal year beginning July 1, 2013, up to $84,000. A qualified winery is a winery producing less than 500,000 liters of wine in the calendar year immediately preceding the year for which the credit is claimed.
Section 5. Modifies the tax amounts and credits for fermented malt beverages.
Section 6. Requires that any excess revenues from the excise tax increases authorized under this bill must be deposited in the alcohol health and judicial impact fund.
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