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HISTORICAL, <br />PERSPECTIVE ~i <br />- 193 9 -Origination of Excise Tax <br />~ Philosophy <br />~ Amount <br />- 1975 -Limiting Proviso Deleted <br />- 1982 -Bailment Surcharge <br />~ Purpose <br />~ Amount <br />THE PURPOSE FOR THE ESTABLISHIviF-NT OF THE LOCAL OPTION ABC SYSTEM L'~I <br />1935 WAS TO PROVIDE A SOURCE OF REVEN'[JE FOR LOCAL GOVERNMENT. <br />1939: FIRST EXCISE TAX PLACED ON LIQUOR 8.5% - WI'I~i A PROVISO THAT THE <br />STATE WOULD TAKE NO MORE THAN 12 OF THE NET PROFITS GENERATID BY <br />ABC STORES. <br />1976: THE STATE CONSOLIDATED VARIOUS TAXES INTO AN~EXCISE TAX OF <br />?2.~%. AT THLS POINT, THE LIIvIlTTIl~tG PROVISO WAS DELETED. <br />1978: LIQUOR $,~-TI~DRII~1K SURCHARGE OF S10IGALLON. DISTRIBUTION wAS <br />59.00 TO LOCAL GO SAND 51.04 TO THE STATE. <br />1982: B?.ILMENf SURCHARGE OF 50.66/CASE ADDID TO FINANCE THE BUILDING <br />OF THE LIQUOR WAREHOUSE AND THE STATE ABC COMMISSIONS OFFICES, AND <br />TO FUND THE STATE ABC COMMISSIONS OPERATING BUDGET. <br />1983: BA-II.MENT SURCHARGE INCREASED BY 51.04/CASE TO FUND THE BUDGET <br />OF THE ALCOHOL LAW ENFORCEMENT' DIVISION OF THE DEPT OF CRIl1~ <br />CONTROL AND PUBLIC SAFETY. <br />1987: STATE EXCISE TAX INCREASID FROM 22.5% TO 28% <br />BAII.MENI' SURCIARGE DECREASID S 1.07/CASE. ALE BUDGET <br />TRANSFERRED TO GENERAL FUND. BAILbiEN'I' SURCHARGE TO 50.66, <br />PER CASE. <br />