Maryland 2024 Regular Session

Maryland House Bill HB663 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0663
6	6
7	7	HOUSE BILL 663
8	8	Q7 4lr2624
9	9	HB 867/22 – W&M & ECM
10	10	By: Delegate Ebersole
11	11	Introduced and read first time: January 25, 2024
12	12	Assigned to: Ways and Means and Economic Matters
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Alcoholic Beverage Tax – Ready–to–Drink Cocktails 2
19	19
20	20	FOR the purpose of establishing the alcoholic beverage tax rates for ready–to–drink 3
21	21	cocktails; and generally relating to alcoholic beverage taxes. 4
22	22
23	23	BY repealing and reenacting, without amendments, 5
24	24	Article – Tax – General 6
25	25	Section 5–101(a) and (g) 7
26	26	Annotated Code of Maryland 8
27	27	(2022 Replacement Volume and 2023 Supplement) 9
28	28
29	29	BY adding to 10
30	30	Article – Tax – General 11
31	31	Section 5–101(k) 12
32	32	Annotated Code of Maryland 13
33	33	(2022 Replacement Volume and 2023 Supplement) 14
34	34
35	35	BY repealing and reenacting, with amendments, 15
36	36	Article – Tax – General 16
37	37	Section 5–101(k) through (n) and 5–105 17
38	38	Annotated Code of Maryland 18
39	39	(2022 Replacement Volume and 2023 Supplement) 19
40	40
41	41	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 20
42	42	That the Laws of Maryland read as follows: 21
43	43
44	44	Article – Tax – General 22
45	45
46	46	5–101. 23
47	47
48	48	(a) In this title the following words have the meanings indicated. 24 2 HOUSE BILL 663
49	49
50	50
51	51
52	52	(g) (1) “Distilled spirits” means a distilled alcoholic beverage. 1
53	53
54	54	(2) “Distilled spirits” includes: 2
55	55
56	56	(i) alcohol; 3
57	57
58	58	(ii) brandy; 4
59	59
60	60	(iii) cordials; 5
61	61
62	62	(iv) gin; 6
63	63
64	64	(v) liqueur; 7
65	65
66	66	(vi) rum; 8
67	67
68	68	(vii) vodka; 9
69	69
70	70	(viii) whiskey; and 10
71	71
72	72	(ix) solutions or mixtures of distilled spirits except fortified wines. 11
73	73
74	74	(K) “READY–TO–DRINK COCKTAIL ” MEANS A BEVERAGE THA T: 12
75	75
76	76	(1) CONTAINS DISTILLED S PIRITS MIXED WITH NO NALCOHOLIC 13
77	77	BEVERAGES AND MAY CO NTAIN WINE; 14
78	78
79	79	(2) IS 12% OR LESS ALCOHOL BY V OLUME; AND 15
80	80
81	81	(3) IS CONTAINED IN ORIG INAL PACKAGING CONSI STING OF A 16
82	82	METALLIC CONTAINER O R CAN THAT IS NOT MO RE THAN 12 OUNCES. 17
83	83
84	84	[(k)] (L) “Resident dealer” means a person who is required to obtain a resident 18
85	85	dealer’s permit under § 2–125 of the Alcoholic Beverages Article. 19
86	86
87	87	[(l)] (M) (1) “Retail dealer” means a person who buys an alcoholic beverage 20
88	88	for sale to a consumer. 21
89	89
90	90	(2) “Retail dealer” includes a county department of liquor control, a liquor 22
91	91	control board, or the Alcohol Beverage Services for Montgomery County that operates a 23
92	92	dispensary. 24
93	93
94	94	[(m)] (N) (1) “Wholesaler” means a person who buys or imports an alcoholic 25
95	95	beverage for sale to another person for resale. 26
96	96	HOUSE BILL 663 3
97	97
98	98
99	99	(2) “Wholesaler” includes a county department of liquor control, a liquor 1
100	100	control board, or the Alcohol Beverage Services for Montgomery County that operates a 2
101	101	wholesale dispensary. 3
102	102
103	103	[(n)] (O) (1) “Wine” means a fermented alcoholic beverage. 4
104	104
105	105	(2) “Wine” includes: 5
106	106
107	107	(i) carbonated, flavored, imitation, sparkling, or still wine; 6
108	108
109	109	(ii) champagne; 7
110	110
111	111	(iii) cider; 8
112	112
113	113	(iv) fortified wine; 9
114	114
115	115	(v) perry; 10
116	116
117	117	(vi) sake; and 11
118	118
119	119	(vii) vermouth. 12
120	120
121	121	5–105. 13
122	122
123	123	(a) Except as provided in PARAGRAPH (2) OF THIS SUBSECTION A ND 14
124	124	subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is: 15
125	125
126	126	(1) (I) $1.50 for each gallon or 39.63 cents for each liter; and 16
127	127
128	128	[(2)] (II) if distilled spirits contain a percentage of alcohol greater than 17
129	129	100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for each gallon or 18
130	130	0.3963 cents for each liter. 19
131	131
132	132	(2) THE ALCOHOLIC BEVERAG E TAX RATE FOR READY –TO–DRINK 20
133	133	COCKTAILS IS 40 CENTS FOR EACH GALLO N OR 10.57 CENTS FOR EACH LITER . 21
134	134
135	135	(b) Except as provided in subsection (d) of this section, the alcoholic beverage tax 22
136	136	rate for wine is 40 cents for each gallon or 10.57 cents for each liter. 23
137	137
138	138	(c) Except as provided in subsection (d) of this section, the alcoholic beverage tax 24
139	139	rate on beer and mead is 9 cents for each gallon or 2.3778 cents for each liter. 25
140	140
141	141	(d) The tax imposed under § 5–102(b) of this subtitle shall equal the amount that 26
142	142	the discriminating jurisdiction charges a Maryland licensee or permit holder. 27
143	143
144	144	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 28 4 HOUSE BILL 663
145	145
146	146
147	147	1, 2024. 1
148	148