32B-1-207. Calculation of ratio of gross receipts of food to alcoholic product.
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Effective 5/5/2021
32B-1-207. Calculation of ratio of gross receipts of food to alcoholic product.
In calculating the annual gross receipts of a retail license or sublicense for purposes of determining the percentage of gross receipts from the sale, offer for sale, or furnishing of food or an alcoholic product, a retail licensee may not include in the calculation the money from the sale of:
(1)a bottle of wine by the retail licensee or under a sublicense that is in excess of $175;
(2)an individual portion of wine, as described in Subsection 32B-5-304(2)(a) , by the retail licensee or under a sublicense that is in excess of $30; or
(3)an individual portion of spirituous liquor, as described in Subsection 32B-5-304(1) , by the retail licensee or under a sublicense that is in excess of $30.
Amended by Chapter 291 , 2021 General Session