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FISCAL NOTE
House Bill 521
Committee: Economic Development and
Tourism
Sponsor: Representative Craig Lipscomb
Analyst: Tiffany Weaver Date: 04/17/2025
House Bill 521as reported by the Committee on Economic Development and Tourism could
increase receipts to the State General Fund by a board-estimated $2.5 million annually from
license fees established for licenses issued by the Alcoholic Beverage Control (ABC) Board for
wholesalers and retailers that distribute and sell mixed spirit beverages. The license fees are as
follows:
License Type Initial & Renewal License Fees
Mixed Spirit Beverage Wholesaler License
$550 plus $200 for each
additional warehouse
Beer, Wine, and Mixed Spirit Beverage Wholesaler License
$1,000 plus $200 for each
additional warehouse
Mixed Spirit Expanded Retail License $500
This bill could also increase receipts to any county or municipality that levies a complementary
local privilege or license tax by an undetermined amount dependent on the rate of such tax and
the amount of products sold in the respective locality.
Further, this bill would levy a privilege or excise tax on the sales of mixed spirit beverages at a
rate of $0.035 per ounce or fractional part thereof, which would be distributed as follows:
•State General Fund - 50%
•ABC Board - 50%
According to the Board, the levy of this tax would reduce estimated tax receipts to the various
funds where liquor taxes are deposited by an estimated cumulative $2.6 million annually due to
these products currently being taxed in the same manner as liquor.