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SCR121.....................................................by STATE AFFAIRS
ALCOHOL TAX STRUCTURE - Stating findings of the Legislature and authorizing
the Legislative Council to appoint a committee to study the equity and
adequacy of the alcohol beverage tax structure.
02/15 Senate intro - 1st rdg - to printing
02/16 Rpt prt - to 10th Ord
02/17 10th Ord - ADOPTED - 34-0-1
AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Diede, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Twiggs, Wheeler, Whitworth
NAYS -- None
Absent and excused -- Davis
Floor Sponsor - Bunderson
Title apvd - to House
02/18 House intro - 1st rdg - to W/M
SCR121|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE SENATE SENATE CONCURRENT RESOLUTION NO. 121 BY STATE AFFAIRS COMMITTEE 1 A CONCURRENT RESOLUTION 2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO 3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF THE EQUITY AND 4 ADEQUACY OF THE ALCOHOL BEVERAGE TAX STRUCTURE. 5 Be It Resolved by the Legislature of the State of Idaho: 6 WHEREAS, the Legislative Council Interim Committee on Alcohol Laws has 7 recommended that matters relating to alcohol laws were sufficiently complex to 8 warrant further study by a separate interim committee; and 9 WHEREAS, operating as a control state, Idaho has retained the distribution 10 of certain alcoholic beverages within the state dispensary system with result- 11 ing revenue benefits to the citizens of the state; and 12 WHEREAS, the distribution system for certain other alcoholic beverages, 13 particularly wine and beer, has developed in a substantially different manner 14 wherein they are sold by licensed distributors and taxes are collected on the 15 basis of the quantity sold; and 16 WHEREAS, there is evidence that the rate of taxation of these beverages 17 has eroded since the last revisions to the rate, and that study of the balance 18 within this system is warranted; and 19 WHEREAS, in addition to issues of equity, the issue of sufficiency has 20 been raised with the awareness that substance abuse costs are a significant 21 impact upon society; and 22 WHEREAS, it appears that the costs of substance abuse may be in excess of 23 the revenue derived from the taxation which may warrant consideration of 24 increases to pay for needed abuse prevention and treatment programs and an 25 interim committee evaluating Idaho's substance abuse programs will provide 26 information about estimated cost. 27 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session 28 of the Fifty-fifth Idaho Legislature, the Senate and the House of Representa- 29 tives concurring therein, that the Legislative Council is authorized to 30 appoint a committee of not more than eight members to undertake and complete a 31 study of equity and adequacy of the alcohol beverage tax structure. The Legis- 32 lative Council shall determine the number of legislators from each house 33 appointed to the committee and shall authorize the committee to hold hearings, 34 receive input, advice and assistance from interested and affected parties who 35 are not members of the Legislature. 36 BE IT FURTHER RESOLVED that the committee shall report its findings, rec- 37 ommendations and proposed legislation, if any, to the Second Regular Session 38 of the Fifty-fifth Idaho Legislature.
STATEMENT OF PURPOSE
RS 09070
This legislation authorizes Legislative Council to form an "Interim
Committee on Alcohol Taxation, Fees and Revenues". The formation of
this committee is a recommendation of the 1998 Interim Committee an
Alcohol Beverage Laws (the 1998 Committee).
The 1998 Committee found compelling evidence that Idaho laws
dealing with alcohol based taxation, fees and revenues and their
effect on supporting special interests are unjustifiably
inconsistent, inequitable, complex or adverse to the public
interest.
Further, the 1998 Committee found that the amount of public revenue
coming from alcohol beverages should, but may not be adequate to
fund needed alcohol abuse education, prevention, treatment and
related programs or activities.
Completion of the work of this Committee is contingent upon it
receiving the estimate of additional revenue, if any, needed to pay
the cost of the substance abuse programs or activities recommended
by the "Interim Committee on Substance Abuse Issues". Armed with
that information, this Committee should establish the amount and
source of "tax" needed to pay for these costs.
The 1998 Committee concluded that public policy and other issues
having to do with all aspects of government revenues generated from
alcohol are of such complexity that this separate committee is
needed to specifically address those issues.
FISCAL NOTE
Costs comparable to other interim committees.
CONTACT PERSONS:
Senators: Riggs, Bunderson and Dunklin
Representatives: Clark, McKague and Watson
332-1000
STATEMENT OF PURPOSE/ FISCAL NOTE SCR121