1999 Legislation
Print Friendly

SENATE CONCURRENT RESOLUTION NO. 121 – Alcohol tax structure, study


View Daily Data Tracking History

View Bill Text

View Statement of Purpose / Fiscal Impact

Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Daily Data Tracking History

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

Bill Text


 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999

                                      IN THE SENATE

                           SENATE CONCURRENT RESOLUTION NO. 121

                                BY STATE AFFAIRS COMMITTEE

 1                               A CONCURRENT RESOLUTION

 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 / Fiscal Impact

                       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

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.

    Senators: Riggs, Bunderson and Dunklin
    Representatives: Clark, McKague and Watson

                                      STATEMENT OF PURPOSE/ FISCAL NOTE    SCR121