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Third, alcohol excise taxes are often advocated as user fees and tax revenues may be ear-marked for public programs addressing harms from alcohol or other health concerns. [107] However, as tax revenues are fungible there is nothing in place to ensure that individual benefits are commensurate with costs, which violates the benefit principle of ...
Shortly thereafter, the Texas Legislature passed the Texas Liquor Control Act to govern alcohol in Texas, and on Nov. 18, 1935 the Texas Liquor Control Board was established to administer the Act. The agency's name was changed to the Alcoholic Beverage Commission on 1 January 1970, and the Liquor Control Act was superseded by the Texas ...
Voter approval is required (at the appropriate county-wide, precinct-wide, or city-wide region) to approve such sales. Separate votes are required for 1) "on-premise" (sales at a restaurant or bar for consumption at that location) beer and wine sales, 2) "off-premise" (sales for consumption elsewhere, such as at home) beer and wine sales, 3) on-premise liquor sales, and 4) off-premise liquor ...
Privately owned retail liquor stores tend to be open on Sundays, public (federal & state) holidays, and later hours than state-owned liquor stores. State-owned liquor stores are closed on Sundays and public holidays. If a state-owned liquor store is located in an unincorporated area, only the state sales tax and county sales tax is collected ...
An ad valorem tax is any tax assessed based on the value of an underlying property or transaction. Real estate taxes and sales taxes are common examples. Tax Planning Tips for Beginners
Alcohol tax is an excise tax, and while a sin tax or demerit tax, is a significant source of revenue for governments. The U.S. government collected $5.8 billion in 2009. [46] In history, the Whiskey Rebellion was caused by the introduction of an alcohol tax to fund the newly formed U.S. federal government.
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Indiana's comprehensive state alcohol laws only allow local liquor boards to issue liquor licenses for sale and manufacture; all other regulation of alcohol is an operation of state law. [37] Iowa state law specifically requires each county's liquor board to allow liquor licenses and follow the provisions of state liquor law. [38]