Fiscal Note
H.B. 548 3rd Sub. (Cherry)
2024 General Session Alcohol Amendments by Burton, J. (Burton, Jefferson.)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $566,200 $204,700 $770,900
State Government UCA 36-12-13(2)(c)
Revenues FY 2024 FY 2025 FY 2026
General Fund $0 $566,200 $566,200
General Fund, One-time $0 $204,700 $700,000
Alcoholic Beverage Control Act $0 $330,000 $700,000
Enforcement Fund Homeless Account (GFR) $0 $2,500,000 $2,500,000
Liquor Control Fund $0 $170,000 $0
Total Revenues $0 $3,770,900 $4,466,200
Enactment of this legislation could increase revenue to the following accounts: 1. Liquor Control Fund
- $170,000 one-time in in FY 2025; 2. Alcoholic Beverage Enforcement and Treatment Restricted Account - $330,000 in FY 2025 and $700,000 in FY 2026; 3. Alcoholic Beverage Control Act Enforcement Fund - $330,000 in FY 2025 and $700,000 in FY 2026; 4. $2.5 million ongoing to the GFR - Pamela Atkinson Account; and 5. General Fund - this legislation could increase the year-
end transfer from the Liquor Control Fund to the General Fund by a net $770,900 in FY 2025 and
$1,266,200 in FY 2026 when combining (a) the Department of Alcoholic Beverage Services costs identified below, (b) beer tax changes, and (c) projected increases from certain changes in markups,
licensing, and prohibiting the sale of certain products.
Expenditures FY 2024 FY 2025 FY 2026
Alcoholic Beverage Control Act $0 $518,200 $518,200
Enforcement Fund H.B. 548 3rd Sub. (Cherry)
Liquor Control Fund $0 $170,000 $0
Total Expenditures $0 $688,200 $518,200
Enactment of this bill could cost the Department of Public Safety $518,200 ongoing beginning FY 2025
from the Alcoholic Beverage Control Act Enforcement Fund for three alcohol law enforcement officers outlined in the bill. Enactment of the bill could cost the Department of Alcoholic Beverage Services
$170,000 one-time in FY 2025 from the Liquor Control Fund for programming costs. Spending from the Liquor Control Fund impacts year-end transfers to the General Fund.
2024/02/28 20:10, Lead Analyst: Gary R. Syphus Attorney: CRG
 FY 2024 FY 2025 FY 2026
Net All Funds $0 $3,082,700 $3,948,000
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
Individuals & Businesses UCA 36-12-13(2)(c)
This bill could have the following impacts on individuals and businesses: 1. Certain consumers could pay a net increase of $1,082,300 ongoing beginning in FY 2026 in aggregate for a 0.5% sales tax markup on some alcohol products and avoid sales tax costs on certain others; 2. Certain business could pay a net increase of $330,000 in FY 2025 and $700,000 FY 2026 in aggregate in increased beer taxes; 3. Certain business could save about $188,700 ongoing in aggregate in reduced licensing costs beginning in FY 2025. Additionally, certain businesses could elect to pay $134,300 in FY 2025
and $372,600 in FY 2026 in aggregate for expanded full-service restaurant and bar establishment licensing; and 4. Certain liquor store customers could elect to contribute $2,500,000 ongoing in
aggregate beginning in FY 2025 to assist certain vulnerable populations.
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation could result in a small increase in the regulatory burden for Utah residents or businesses.
Performance Evaluation JR1-4-601
This bill does not create a new program or significantly expand an existing program.
Notes on Notes Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.
H.B. 548 3rd Sub. (Cherry)
2024/02/28 20:10, Lead Analyst: Gary R. Syphus Attorney: CRG


Statutes affected:
Introduced: 32B-1-202, 32B-1-304, 32B-2-205, 32B-2-304, 32B-2-305, 32B-2-503, 32B-2-605, 32B-3-203, 32B-4-422, 32B-4-424, 32B-4-501, 32B-5-201, 32B-5-304, 32B-6-203, 32B-6-204, 32B-6-206, 32B-6-302, 32B-6-304, 32B-6-306, 32B-6-403, 32B-6-405, 32B-6-504, 32B-6-604, 32B-6-605, 32B-6-702, 32B-6-705, 32B-6-804, 32B-6-902, 32B-6-904, 32B-6-1004, 32B-7-202, 32B-8-102, 32B-8-201, 32B-8-202, 32B-8-401, 32B-10-202, 32B-10-303, 32B-10-304, 32B-15-201, 59-15-101, 59-15-109, 63I-2-232
Enrolled: 32B-1-202, 32B-1-304, 32B-2-205, 32B-2-304, 32B-2-305, 32B-2-503, 32B-2-605, 32B-3-203, 32B-4-422, 32B-4-424, 32B-4-501, 32B-5-201, 32B-5-304, 32B-6-203, 32B-6-204, 32B-6-206, 32B-6-302, 32B-6-304, 32B-6-306, 32B-6-403, 32B-6-405, 32B-6-504, 32B-6-604, 32B-6-605, 32B-6-702, 32B-6-705, 32B-6-804, 32B-6-902, 32B-6-904, 32B-6-1004, 32B-7-202, 32B-8-102, 32B-8-201, 32B-8-202, 32B-8-401, 32B-10-202, 32B-10-303, 32B-10-304, 32B-15-201, 59-15-101, 59-15-109, 63I-2-232
H.B. 548 1st Substitute (Not Adopted) Text: 32B-1-304, 32B-2-205, 32B-2-304, 32B-2-305, 32B-2-503, 32B-3-203, 32B-4-401, 32B-4-422, 32B-4-424, 32B-4-501, 32B-5-201, 32B-5-304, 32B-6-203, 32B-6-204, 32B-6-206, 32B-6-302, 32B-6-304, 32B-6-306, 32B-6-403, 32B-6-405, 32B-6-406, 32B-6-504, 32B-6-604, 32B-6-605, 32B-6-702, 32B-6-705, 32B-6-804, 32B-6-902, 32B-6-904, 32B-6-1004, 32B-7-202, 32B-8-102, 32B-8-201, 32B-8-202, 32B-8-401, 32B-10-202, 32B-10-303, 32B-10-304, 32B-15-201, 59-15-101, 59-15-109, 63I-2-232
H.B. 548 2nd Substitute : 32B-1-304, 32B-2-205, 32B-2-304, 32B-2-305, 32B-2-503, 32B-3-203, 32B-4-401, 32B-4-422, 32B-4-424, 32B-4-501, 32B-5-201, 32B-5-304, 32B-6-203, 32B-6-204, 32B-6-206, 32B-6-302, 32B-6-304, 32B-6-306, 32B-6-403, 32B-6-405, 32B-6-504, 32B-6-604, 32B-6-605, 32B-6-702, 32B-6-705, 32B-6-804, 32B-6-902, 32B-6-904, 32B-6-1004, 32B-7-202, 32B-8-102, 32B-8-201, 32B-8-202, 32B-8-401, 32B-10-202, 32B-10-303, 32B-10-304, 32B-15-201, 59-15-101, 59-15-109, 63I-2-232
H.B. 548 3rd Substitute : 32B-1-304, 32B-2-205, 32B-2-304, 32B-2-305, 32B-2-503, 32B-2-605, 32B-3-203, 32B-4-422, 32B-4-424, 32B-4-501, 32B-5-201, 32B-5-304, 32B-6-203, 32B-6-204, 32B-6-206, 32B-6-302, 32B-6-304, 32B-6-306, 32B-6-403, 32B-6-405, 32B-6-504, 32B-6-604, 32B-6-605, 32B-6-702, 32B-6-705, 32B-6-804, 32B-6-902, 32B-6-904, 32B-6-1004, 32B-7-202, 32B-8-102, 32B-8-201, 32B-8-202, 32B-8-401, 32B-10-202, 32B-10-303, 32B-10-304, 32B-15-201, 59-15-101, 59-15-109, 63I-2-232
H.B. 548 2nd Substitute (Not Adopted) Text: 32B-1-304, 32B-2-205, 32B-2-304, 32B-2-305, 32B-2-503, 32B-3-203, 32B-4-401, 32B-4-422, 32B-4-424, 32B-4-501, 32B-5-201, 32B-5-304, 32B-6-203, 32B-6-204, 32B-6-206, 32B-6-302, 32B-6-304, 32B-6-306, 32B-6-403, 32B-6-405, 32B-6-504, 32B-6-604, 32B-6-605, 32B-6-702, 32B-6-705, 32B-6-804, 32B-6-902, 32B-6-904, 32B-6-1004, 32B-7-202, 32B-8-102, 32B-8-201, 32B-8-202, 32B-8-401, 32B-10-202, 32B-10-303, 32B-10-304, 32B-15-201, 59-15-101, 59-15-109, 63I-2-232