FISCAL NOTE

Senate Bill 315 as introduced eliminates the $50 wine festival license fee and the $15 wine festival participant license fee established in 2021. Per the Alcoholic Beverage Control (ABC) Board this will reduce potential fee receipts collected by the Board by a small undetermined amount. Per the Board, there was only one wine festival in 2021. In addition, this bill provides for the collection and remittance of all state and local sales and use taxes, and other taxes due on the sale of wine at wine festivals to the Department of Revenue and/or appropriate local government; and prohibits the requirement of a county or municipal business license or alcoholic beverage licensure fee as a condition to participate in a wine festival.

As amended and reported by the Committee on Tourism, would increase the administrative obligations of county and municipal governing bodies to audit wine festival licensees and wine festival participant licensees for sales tax remittances and further provides that licensees shall be responsible for any unreported and unremitted sales tax.