GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2007

H                                                                                                                                                    1

HOUSE BILL 1581

Short Title:     Increase the Excise Tax on Malt Beverages.		(Public)
Sponsors:	Representative Starnes.
Referred to:	Alcoholic Beverage Control, if favorable, Finance.

April 18, 2007

A BILL TO BE ENTITLED

AN ACT to increase the excise tax on malt beverages based on the alcohol by volume of the beverage.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑113.80(a) reads as rewritten:

"(a)      Beer. – An excise tax of fifty‑three and one hundred seventy‑seven one thousandths cents (53.177¢) per gallon is levied on the sale of malt beverages.beverages that have an alcohol by volume content of not more than six percent (6%). An excise tax of seventy‑nine and four hundred eighty‑five one-thousandths cents (79.485¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content of more than six percent (6%) and up to and including sixteen percent (16%). An excise tax of ninety and eighty‑four hundredths cents (90.84¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content greater than sixteen percent (16%)."

SECTION 2.  This act is effective when it becomes law.