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HISTORICAL <br /> PERSPECTIVE <br /> o- 193 9 - Origination of Excise Tax <br /> • Philosophy <br /> • Amount <br /> o- 1975 - Limiting Proviso Deleted <br /> o- 1982 - Bailment Surcharge <br /> • Purpose <br /> • Amount <br /> THE PURPOSE FOR THE ESTABLISHMENT OF THE LOCAL OPTION ABC SYSTEM IN <br /> 1935 WAS TO PROVIDE A SOURCE OF REVENUE FOR LOCAL GOVERNMENT. <br /> 1939: FIRST EXCISE TAX PLACED ON LIQUOR. 8.5%-WITH A PROVISO THAT THE <br /> STATE WOULD TAKE NO MORE THAN 12 OF THE NET PROFITS GENERATED BY <br /> ABC STORES. <br /> 1975: THE STATE CONSOLIDATED VARIOUS TAXES INTO AN-EXCISE TAX OF <br /> 22.5%. AT THIS POINT,THE LRAITING PROVISO WAS DELETED. <br /> 1978: LIQUOR BY-THF-DRINK SURCHARGE OF$10/GALLON. DISTR[BUTTON WAS <br /> $9.00 TO LOCAL GOVERNMENTS AND$1.00 TO THE STATE. <br /> 1982: BAILMENT SURCHARGE OF$0.66/CASE ADDED TO FINANCE THE BUILDING <br /> OF THE LIQUOR WAREHOUSE AND THE STATE ABC COMMISSIONS OFFICES, AND <br /> TO FUND THE STATE ABC COMMISSION'S OPERATING BUDGET. <br /> 1983: BAILMENT SURCHARGE INCREASED BY S1.04/CASE TO FUND THE BUDGET <br /> OF THE ALCOHOL LAW ENFORCEMENT DIVISION OF THE DEPT OF CRIME <br /> CONTROL AND PUBLIC SAFETY. <br /> 1987: STATE EXCISE TAX INCREASED FROM 22.5%TO 28% <br /> BAILMENT SURCHARGE DECREASED $1.07/CASE. ALE BUDGET <br /> TRANSFERRED TO GENERAL FUND. BAILMENT SURCHARGE TO$0.66, <br /> PER CASE. <br />