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FISCAL NOTE
Senate Bill 285
Committee: Tourism Sponsor: Senator Andrew Jones
Analyst: Tiffany Weaver Date: 05/04/2023
Senate Bill 285 as introduced would expand the list of entities that may be issued a license to
host a wine festival to include 501© organizations and other nonprofit organizations, as defined
by rule of the Alcoholic Beverage Control (ABC) Board . This could increase the administrative
obligations of the Board by an undetermined amount; however, any increased obligations would
be offset, wholly or partly by the $50 wine festival license fee collected by the Board. This bill
would also reduce the $15.00 wine festival participant license fee to $10, which would reduce
potential fee receipts collected by the Board by a small undetermined amount.
In addition, this bill would require mead to be taxed at the same rate as table wine which would
increase receipts to the Board, local governments, the State General Fund, the Department of
Human Resources, and the Department of Mental Health by an unknown amount dependent
upon the amount of mead sold. This bill also provides further for the collection and remittance
of all state and local sales and use taxes, and other taxes due on the sale of wine at wine festivals
to the Department of Revenue and/or appropriate local government; and prohibits the
requirement of a county or municipal business license or alcoholic beverage licensure fee as a
condition to participate in a wine festival.
This bill could increase the administrative obligations of county and municipal governing bodies
by an undetermined amount to audit wine festival licensees and wine festival participant
licensees for sales tax remittances.