Alcohol taxes to treat substance abuse.

WORKING DRAFT
2008
STATE OF
WYOMING
08LSO-0131

HOUSE BILL
NO.
HB0002

Alcohol taxes to treat substance abuse.

Sponsored by: Select Committee on Mental Health and Substance Abuse Services

A BILL

for

AN ACT relating to taxation and public health; increasing a tax on alcohol; providing for earmarking of funds for substance abuse programs; appropriating funds and providing for future budgeting of earmarked funds; and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S. 12
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2
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302(a) and by creating a new subsection (c) and 12
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3
‑
101 by creating a new subsection (f) are amended to read:

12
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2
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302.

Collection of excise taxes; disposition of revenue and fees.

(a)

Except as provided in this section, t
he commission shall collect all excise taxes provided by this title relating to alcoholic and malt beverages for deposit into the general fund.

(c)

The excise taxes collected by the commission under W.S. 12
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3
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101(a) and (f) and all net profits collected under W.S. 12
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2
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303 shall be transferred to the state treasurer who shall deposit the tax into a substance abuse account within the special revenue fund. Monies within the account shall be used only upon legislative appropriation to the department of health for substance abuse prevention, assessment and treatment programs as specified in the legislation making the appropriation.

12
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3
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101.

Excise tax to be paid; limitation on liquor or malt beverage importation; penalties.

(f)

On and after July 1, 2008, in addition to the excise taxes assessed under subsection (a) of this section, an excise tax of four and one-half cents ($.045) per liter (33.8 ounces) or fraction thereof is assessed and shall be collected by the commission on malt beverages sold, or offered for sale or use in this state.

Section 2.

(a)

Funds deposited to the substance abuse account for the fiscal biennium commencing July 1, 2008 through June 30, 2010, shall be used as follows:

(i)

Funds within the account are appropriated to the state treasurer to make repayments to the general fund by depositing to the general fund one dollar ($1.00) for each one dollar ($1.00) expended from general fund appropriations to the department of health under sections 1 through 4 of
2008 Senate File 10
;

(ii)

Any funds remaining in the substance abuse account after repayments under paragraph (a)(i) of this section shall remain in the substance abuse account until further appropriation by the legislature.

(b)

The department of health shall submit a standard budget request in accordance with W.S. 9
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2
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1012 detailing the collection and expenditure of funds appropriated under this act and
20
08
Senate File 10
, and specifying proposed uses of funds from the substance abuse account for the fiscal biennium commencing July 1, 2010.

Section 3.
This act is effective July 1, 2008.

(END)

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HB0002