123rd MAINE LEGISLATURE
		LD 1725		LR 430(01)
	An Act To Modernize the Alcohol Tax by Imposing It on a Per Drink Basis
	Fiscal Note for Original Bill
	Sponsor: Rep. Barstow of Gorham
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			2007-08	2008-09	Projections 2009-10	Projections 2010-11
Net Cost (Savings)
	General Fund		($19,054,577)	($26,561,221)	($26,842,258)	($27,131,586)
Appropriations/Allocations
	General Fund		$1,641,916	$15,277,084	$15,816,679	$16,367,176
Revenue
	General Fund		$20,696,493	$41,838,305	$42,658,937	$43,498,762
Fiscal Detail and Notes
	Adjusting the various premium and excise taxes on alcoholic beverages will result in a net increase of General Fund revenue collected by the Department of Public Safety and the Department of Administrative and Financial Services. The estimated amounts are $20,696,493 and $41,838,305 in fiscal years 2007-08 and 2008-09, respectively.
	In addition, to comply with the statutory requirement that General Fund appropriations for the Office of Substance Abuse must be at least equal to the revenue collected from certain alcohol premium taxes, the Office of Substance Abuse will require additional General Fund appropriations of $1,641,916 and $15,277,084.  These amounts are based on the Governor's proposed net appropriations for the Office of Substance Abuse in LD 499 and may need to be changed if the Governor's proposals are amended.  Finally, the Office of Substance Abuse will be required to distribute total amounts of $2,583,333 and $16,472,914 in fiscal years 2007-08 and 2008-09, respectively, from its General Fund appropriations for those years to substance abuse and treatment programs, to after-school programs and to municipalities to offset the costs of local law and liquor enforcement programs.