Bill Text: IN HB1281 | 2010 | Regular Session | Introduced
Bill Title: Alcohol excise tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-12 - First reading: referred to Committee on Public Policy [HB1281 Detail]
Download: Indiana-2010-HB1281-Introduced.html
Introduced Version
HOUSE BILL No. 1281
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 7.1-4; IC 12-23.
(Continued next page)
Effective: July 1, 2010.
Klinker
January 12, 2010, read first time and referred to Committee on Public Policy.
Digest Continued
provide prevention services. Establishes the fetal
alcohol syndrome
fund to promote programs for the education and research, prevention
and control, diagnosis, and treatment of fetal alcohol syndrome.
Provides that the fetal alcohol syndrome fund is administered by the
division of mental health and addiction. Allocates certain alcohol
excise taxes to the fetal alcohol syndrome fund.
Introduced
Second Regular Session 116th General Assembly (2010)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
HOUSE BILL No. 1281
A BILL FOR AN ACT to amend the Indiana Code concerning
alcohol and tobacco.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 7.1-4-2-1; (10)IN1281.1.1. -->
SECTION 1. IC 7.1-4-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. An excise tax,
referred to as the beer excise tax, at the rate of eleven and one-half
cents ($.115) forty-three and one-half cents ($.435) a gallon is
imposed upon the sale of beer or flavored malt beverage within
Indiana.
SOURCE: IC 7.1-4-3-1; (10)IN1281.1.2. -->
SECTION 2. IC 7.1-4-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. Rate of Tax. An
excise tax at the rate of two five dollars and sixty-eight twenty-four
cents ($2.68) ($5.24) a gallon is imposed upon the sale, gift, or the
withdrawal for sale or gift, of liquor and wine that contains twenty-one
percent (21%), or more, of absolute alcohol reckoned by volume.
SOURCE: IC 7.1-4-4-1; (10)IN1281.1.3. -->
SECTION 3. IC 7.1-4-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. An excise tax at the
rate of forty-seven cents ($0.47) one dollar and twenty-four cents
($1.24) a gallon is imposed upon the manufacture and sale or gift, or
withdrawal for sale or gift, of wine, except hard cider, within this state.
SOURCE: IC 7.1-4-4.5-1; (10)IN1281.1.4. -->
SECTION 4. IC 7.1-4-4.5-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. An excise tax at the
rate of eleven and one-half cents ($0.115) forty-three and one-half
cents ($.435) a gallon is imposed upon the manufacture and sale or
gift, or withdrawal for sale or gift, of hard cider within Indiana.
SOURCE: IC 7.1-4-5-1; (10)IN1281.1.5. -->
SECTION 5. IC 7.1-4-5-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. Rate of Tax. An
excise tax at the rate of five twenty cents (5¢) ($0.20) a gallon, or
fraction of a gallon, is imposed upon the sale, gift, exchange, or barter
of liquid malt or wort.
SOURCE: IC 7.1-4-6-4; (10)IN1281.1.6. -->
SECTION 6. IC 7.1-4-6-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 4. Discount for Timely
Payment. The department shall allow a taxpayer a discount of one and
one-half percent (1 1/2%) seventy-five hundredths of one percent
(0.75%) of the amount of excise taxes otherwise due for the accurate
reporting and timely remitting of the excise taxes imposed by this title.
SOURCE: IC 7.1-4-7-5; (10)IN1281.1.7. -->
SECTION 7. IC 7.1-4-7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 5. The department shall
deposit:
(1)four ten cents ($0.04) ($0.10) of the beer excise tax rate
collected on each gallon of beer or flavored malt beverage;
(2) one dollar and forty cents($1) ($1.40) of the liquor excise
tax rate collected on each gallon of liquor;
(3)twenty forty cents ($0.20) ($0.40) of the wine excise tax rate
collected on each gallon of wine;
(4) the entire amount of malt excise tax collected; and
(5) the entire amount of hard cider excise tax collected;
daily with the treasurer of state and not later than the fifth day of the following month shall cover them into the general fund of the state for distribution as provided in this chapter.
(1)
(2) one dollar and forty cents
(3)
(4) the entire amount of malt excise tax collected; and
(5) the entire amount of hard cider excise tax collected;
daily with the treasurer of state and not later than the fifth day of the following month shall cover them into the general fund of the state for distribution as provided in this chapter.
SOURCE: IC 7.1-4-8-1; (10)IN1281.1.8. -->
SECTION 8. IC 7.1-4-8-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. The department
shall:
(1) deposit daily with the treasurer of state:
(A)four and three-fourths five cents (4 3/4¢) ($0.05) of the
beer excise tax rate collected on each gallon of beer or
flavored malt beverage;
(B) one dollar and seventeen cents ($1.17) of the liquor excise tax rate collected on each gallon of liquor; and
(C) sixteen cents(16¢) ($0.16) of the wine excise tax rate
(1) deposit daily with the treasurer of state:
(A)
(B) one dollar and seventeen cents ($1.17) of the liquor excise tax rate collected on each gallon of liquor; and
(C) sixteen cents
collected on each gallon of wine; and
(2) not later than the fifth day of the following month, transfer the
deposits under subdivision (1) into the postwar construction fund.
SOURCE: IC 7.1-4-10-1; (10)IN1281.1.9. -->
SECTION 9. IC 7.1-4-10-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 1. The department shall
deposit three-fourths one and one-half cents (3/4¢) ($0.015) of the
beer excise tax rate collected on each gallon of beer or flavored malt
beverage, eleven twenty cents (11¢) ($0.20) of the liquor excise tax
rate collected on each gallon of liquor, and four ten cents (4¢) ($0.10)
of the wine excise tax rate collected on each gallon of wine, daily with
the treasurer of the state, and not later than the fifth day of the
following month shall cover them into the "Enforcement and
Administration Fund".
SOURCE: IC 7.1-4-11-4; (10)IN1281.1.10. -->
SECTION 10. IC 7.1-4-11-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 4. (a) The department
shall daily deposit with the treasurer of state:
(1)two fifteen cents ($0.02) ($0.15) of the beer excise tax
collected on each gallon of beer or flavored malt beverage, as
provided by IC 7.1-4-2-1;
(2)six cents one dollar and ten cents ($0.06) ($1.10) of the
liquor excise tax collected on each gallon of liquor, as provided
by IC 7.1-4-3-1; and
(3)two twenty cents ($0.02) ($0.20) of the wine excise tax
collected on each gallon of wine, as provided by IC 7.1-4-4-1.
(b) By the fifth day of each month, the treasurer of state shall transfer into the addiction services fund (IC 12-23-2) the total amount collected under subsection (a) for the preceding month.
(1)
(2)
(3)
(b) By the fifth day of each month, the treasurer of state shall transfer into the addiction services fund (IC 12-23-2) the total amount collected under subsection (a) for the preceding month.
SOURCE: IC 7.1-4-11-5; (10)IN1281.1.11. -->
SECTION 11. IC 7.1-4-11-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 5. The department shall
deposit in the wine grape market development fund created under
IC 7.1-4-13 five eleven cents ($0.05) ($0.11) of the wine excise tax rate
collected on each gallon of wine under IC 7.1-4-4.
SOURCE: IC 7.1-4-11-6; (10)IN1281.1.12. -->
SECTION 12. IC 7.1-4-11-6 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2010]: Sec. 6. The department shall deposit in the microbrewery
market development fund created under IC 7.1-4-14-7 four-tenths
of one cent ($0.004) of the beer excise tax collected on each gallon
of beer or flavored malt beverage.
SOURCE: IC 7.1-4-11-7; (10)IN1281.1.13. -->
SECTION 13. IC 7.1-4-11-7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2010]: Sec. 7. (a) The department shall daily deposit with the
treasurer of state:
(1) six-tenths of one cent ($0.006) of the beer excise tax collected on each gallon of beer or flavored malt beverage, as provided by IC 7.1-4-2-1;
(2) thirteen cents ($0.13) of the liquor excise tax collected on each gallon of liquor and wine that contains twenty-one percent (21%) or more of absolute alcohol, as provided by IC 7.1-4-3-1; and
(3) ten cents ($0.10) of the wine excise tax collected on each gallon of wine, as provided by IC 7.1-4-4-1.
(b) By the fifth day of each month, the treasurer of state shall transfer into the fetal alcohol syndrome fund, established by IC 12-23.5-2, the total amount collected under subsection (a) for the preceding month.
(1) six-tenths of one cent ($0.006) of the beer excise tax collected on each gallon of beer or flavored malt beverage, as provided by IC 7.1-4-2-1;
(2) thirteen cents ($0.13) of the liquor excise tax collected on each gallon of liquor and wine that contains twenty-one percent (21%) or more of absolute alcohol, as provided by IC 7.1-4-3-1; and
(3) ten cents ($0.10) of the wine excise tax collected on each gallon of wine, as provided by IC 7.1-4-4-1.
(b) By the fifth day of each month, the treasurer of state shall transfer into the fetal alcohol syndrome fund, established by IC 12-23.5-2, the total amount collected under subsection (a) for the preceding month.
SOURCE: IC 7.1-4-14; (10)IN1281.1.14. -->
SECTION 14. IC 7.1-4-14 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2010]:
Chapter 14. Microbrewery Market Development
Sec. 1. As used in this chapter, "council" refers to the microbrewery market development council created by this chapter.
Sec. 2. As used in this chapter, "director" refers to the dean of agriculture of Purdue University or the dean's designee.
Sec. 3. The director shall establish and administer a microbrewery market development program.
Sec. 4. The microbrewery market development program may include any of the following activities:
(1) Market development and research programs.
(2) Market promotion, education, and public relations programs.
(3) Market information services.
Sec. 5. The director may contract with a qualified organization, agency, or individual to perform any of the activities listed in section 4 of this chapter.
Sec. 6. The director may not regulate the price of any beer product under this chapter.
Sec. 7. (a) The microbrewery market development fund is created.
(b) The microbrewery market development fund may not be used for political or legislative activity of any kind.
(c) The fund shall be administered by the council and used for the purpose of this chapter. The expenses of administering the fund shall be paid from money in the fund.
(d) Money in the fund at the end of a fiscal year does not revert
Chapter 14. Microbrewery Market Development
Sec. 1. As used in this chapter, "council" refers to the microbrewery market development council created by this chapter.
Sec. 2. As used in this chapter, "director" refers to the dean of agriculture of Purdue University or the dean's designee.
Sec. 3. The director shall establish and administer a microbrewery market development program.
Sec. 4. The microbrewery market development program may include any of the following activities:
(1) Market development and research programs.
(2) Market promotion, education, and public relations programs.
(3) Market information services.
Sec. 5. The director may contract with a qualified organization, agency, or individual to perform any of the activities listed in section 4 of this chapter.
Sec. 6. The director may not regulate the price of any beer product under this chapter.
Sec. 7. (a) The microbrewery market development fund is created.
(b) The microbrewery market development fund may not be used for political or legislative activity of any kind.
(c) The fund shall be administered by the council and used for the purpose of this chapter. The expenses of administering the fund shall be paid from money in the fund.
(d) Money in the fund at the end of a fiscal year does not revert
to the state general fund.
Sec. 8. (a) The microbrewery market development council is
created.
(b) The council must have an odd number of members, but not
less than seven (7) and not more than fifteen (15) members. The
following are the members of the council:
(1) The director or the director's designee.
(2) The chairman of the horticulture department at Purdue
University or the chairman's designee.
(3) The chairman of the food science department at Purdue
University or the chairman's designee.
(4) The director of the Purdue University Tourism and
Hospitality Research Center or the director's designee.
(5) Other members that the director shall appoint.
(c) A majority of the members of the council must be brewers or
processors of beer products.
Sec. 9. The council shall adopt bylaws governing the terms of
office, filling unexpired terms, expenses, quorum, duties, and other
administrative matters. The bylaws may be amended by a
two-thirds (2/3) vote of the members present, if a quorum is
present.
Sec. 10. The council shall do the following:
(1) Elect a chairman and any other officers.
(2) Recommend expenditures from the microbrewery market
development fund for the administration of the microbrewery
market development program and for the administration of
this chapter.
(3) Perform any other necessary duties.
Sec. 11. The director shall consider the advice,
recommendations, and assistance of the council for the expenditure
of funds for the microbrewery market development program and
for the administration of this chapter.
SOURCE: IC 7.1-4-15; (10)IN1281.1.15. -->
SECTION 15. IC 7.1-4-15 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2010]:
Chapter 15. Local Economic Development Fund
Sec. 1. (a) The local economic development fund is established to provide distributions to cities and towns throughout Indiana. The fund shall be administered by the department of local government finance.
(b) The expenses of administering the fund shall be paid from money in the fund.
(c) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
(d) The department shall deposit daily with the treasurer of state the following amounts:
(1) Eleven cents ($0.11) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage.
(2) Ninety cents ($0.90) of the liquor excise tax rate collected on each gallon of liquor.
(3) Seventeen cents ($0.17) of the wine excise tax rate collected on each gallon of wine.
Not later than the fifth day of the following month, the treasurer of state shall transfer the deposits to the local economic development fund established by this chapter.
Sec. 2. (a) The treasurer of state shall distribute the amount deposited in the fund to the cities and towns throughout Indiana based on population. Money received by a city or town may be used for economic development in the city or town.
(b) For a consolidated city, all the money received by the city under subsection (a) shall be transferred to the county's capital improvement board of managers created by IC 36-10-9-3.
(c) One-half (1/2) of the distribution under subsection (a) shall be made on or before June 1 and the remaining one-half (1/2) shall be distributed on or before December 1 each year.
Chapter 15. Local Economic Development Fund
Sec. 1. (a) The local economic development fund is established to provide distributions to cities and towns throughout Indiana. The fund shall be administered by the department of local government finance.
(b) The expenses of administering the fund shall be paid from money in the fund.
(c) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
(d) The department shall deposit daily with the treasurer of state the following amounts:
(1) Eleven cents ($0.11) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage.
(2) Ninety cents ($0.90) of the liquor excise tax rate collected on each gallon of liquor.
(3) Seventeen cents ($0.17) of the wine excise tax rate collected on each gallon of wine.
Not later than the fifth day of the following month, the treasurer of state shall transfer the deposits to the local economic development fund established by this chapter.
Sec. 2. (a) The treasurer of state shall distribute the amount deposited in the fund to the cities and towns throughout Indiana based on population. Money received by a city or town may be used for economic development in the city or town.
(b) For a consolidated city, all the money received by the city under subsection (a) shall be transferred to the county's capital improvement board of managers created by IC 36-10-9-3.
(c) One-half (1/2) of the distribution under subsection (a) shall be made on or before June 1 and the remaining one-half (1/2) shall be distributed on or before December 1 each year.
SOURCE: IC 12-23-2-7; (10)IN1281.1.16. -->
SECTION 16. IC 12-23-2-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 7. (a) For each state
fiscal year, the division may not spend more than an amount equal to
five percent (5%) of the total amount received by the division from the
fund established under section 2 of this chapter for the administrative
costs associated with the use of money received from the fund.
(b) The division shall allocate at least twenty-five percent (25%) of the funds derived from the riverboat admissions tax under IC 4-33-12-6 to the prevention and treatment of compulsive gambling.
(c) The division shall reimburse the Indiana gaming commission for the costs incurred in administering a voluntary exclusion program established under the rules of the Indiana gaming commission. The division shall pay the reimbursement from funds derived from the riverboat admissions tax under IC 4-33-12-6.
(d) For each fiscal year, the division shall distribute an amount equal to at least ten percent (10%) of the total amount received by the division from the addiction services fund established by section 2 of this chapter during the immediately preceding year to provide prevention services for:
(1) alcohol abuse or drug abuse; or
(2) gambling problems.
(b) The division shall allocate at least twenty-five percent (25%) of the funds derived from the riverboat admissions tax under IC 4-33-12-6 to the prevention and treatment of compulsive gambling.
(c) The division shall reimburse the Indiana gaming commission for the costs incurred in administering a voluntary exclusion program established under the rules of the Indiana gaming commission. The division shall pay the reimbursement from funds derived from the riverboat admissions tax under IC 4-33-12-6.
(d) For each fiscal year, the division shall distribute an amount equal to at least ten percent (10%) of the total amount received by the division from the addiction services fund established by section 2 of this chapter during the immediately preceding year to provide prevention services for:
(1) alcohol abuse or drug abuse; or
(2) gambling problems.
SOURCE: IC 12-23-2-8; (10)IN1281.1.17. -->
SECTION 17. IC 12-23-2-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 8. (a) Except as
provided in subsection (b), for each state fiscal year, the division shall
distribute an amount equal to at least thirty-three percent (33%) of the
total amount received by the division from the addiction services fund
established by section 2 of this chapter during the immediately
preceding fiscal year to local programs that provide prevention services
and intervention and treatment services for individuals who are:
(1) psychologically or physiologically dependent upon alcohol or other drugs; or
(2) psychologically dependent on gambling.
(b) The amount described in subsection (a) may not be distributed to a county home, a local mental health program established under IC 12-29, or a state institution.
(c) The division may not include more than fifty percent (50%) of the amount described in subsection (a) when determining whether the requirement described in section 7(d) of this chapter has been satisfied.
(1) psychologically or physiologically dependent upon alcohol or other drugs; or
(2) psychologically dependent on gambling.
(b) The amount described in subsection (a) may not be distributed to a county home, a local mental health program established under IC 12-29, or a state institution.
(c) The division may not include more than fifty percent (50%) of the amount described in subsection (a) when determining whether the requirement described in section 7(d) of this chapter has been satisfied.
SOURCE: IC 12-23-2.5; (10)IN1281.1.18. -->
SECTION 18. IC 12-23-2.5 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2010]:
Chapter 2.5. Fetal Alcohol Syndrome Fund
Sec. 1. As used in this chapter, "fund" refers to the fetal alcohol syndrome fund established by section 2 of this chapter.
Sec. 2. (a) The fetal alcohol syndrome fund is established to promote programs for education and research, prevention and control, diagnosis, and treatment of fetal alcohol syndrome.
(b) The division shall expend the money in the fund exclusively for programs and to provide grants for programs described in subsection (a).
(c) The division shall administer the fund.
Sec. 3. (a) The fund consists of the following:
(1) Alcohol excise taxes deposited in the fund under IC 7.1-4-11-7.
(2) Donations to the fund.
(3) Interest.
(4) Money transferred to the fund from other funds.
(5) Money from any other source authorized or appropriated for the fund.
(b) Money in the fund at the end of a state fiscal year does not
Chapter 2.5. Fetal Alcohol Syndrome Fund
Sec. 1. As used in this chapter, "fund" refers to the fetal alcohol syndrome fund established by section 2 of this chapter.
Sec. 2. (a) The fetal alcohol syndrome fund is established to promote programs for education and research, prevention and control, diagnosis, and treatment of fetal alcohol syndrome.
(b) The division shall expend the money in the fund exclusively for programs and to provide grants for programs described in subsection (a).
(c) The division shall administer the fund.
Sec. 3. (a) The fund consists of the following:
(1) Alcohol excise taxes deposited in the fund under IC 7.1-4-11-7.
(2) Donations to the fund.
(3) Interest.
(4) Money transferred to the fund from other funds.
(5) Money from any other source authorized or appropriated for the fund.
(b) Money in the fund at the end of a state fiscal year does not
revert to the state general fund or to any other fund.
Sec. 4. The treasurer of state may invest the money in the fund
in the manner provided by law for investing money in the state
general fund.
