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SPONSOR: |
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DATE TYPED: |
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HB |
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SHORT TITLE: |
Liquor Tax Revenue to Local DWI Grant Fund |
SB |
733 |
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ANALYST: |
Neel |
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REVENUE
Estimated Revenue |
Subsequent Years Impact |
Recurring or
Non-Rec |
Fund Affected |
|
FY03 |
FY04 |
|
|
|
|
($611.0) |
|
Recurring |
State General Fund |
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$11.0 |
|
Recurring |
Shared Among All Counties |
|
$600.0 |
|
Recurring |
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|
|
|
|
|
(Parenthesis ( ) Indicate Revenue Decreases)
Relates to
HB-432, Liquor Excise Tax Revenue to DWI Grant Fund
HB-873, Liquor Tax Revenue to Local DWI Grant Fund
SB-806, Liquor Tax Revenue to Local DWI Grant Fund
SB-735, Liquor Tax Revenues to Local DWI Grant Fund
Responses
Received From
Taxation
and Revenue Department (TRD)
Department
of Finance and Administration (DFA)
SUMMARY
Synopsis
of Bill
Senate Bill 733 increases the percentage of state liquor
excise tax revenue distributed to the Local DWI Grant Fund administered by the
Local Government Division of the Department of Finance and Administration. The current percentage is 34.57% of net
liquor excise tax revenue. For fiscal
year 2004, the percent distributed would increase to 36.15%.
An additional $600,000 in FY 2004 and in subsequent years
would be appropriated from the DWI Grant Fund for distribution to
Amounts for other beneficiaries of the fund, the $2
million reserved for grants to local governments, the formula distribution to
all counties, and the $2.8 million distribution to certain counties for alcohol
detoxification and treatment facilities would be mostly unchanged from current
amounts.
FISCAL IMPLICATIONS
SB
733 would adversely affect the general fund by $611.0. TRD notes the
relatively small amount of excess money, $11.0 in FY 04 and subsequent years,
would be distributed to all counties by the formula distribution specified in
Section 11-6A-6 NMSA 1978 (Section 3 of the bill).
OTHER SUBSTANTIVE ISSUES
TRD has provided the
following legislative history:
·
The DWI Grant Fund
was originally created by Laws 1993, Chapter 65, Section 3 (Chapter 11, Article
6A NMSA 1978) as part of a major liquor tax increase and DWI prevention
effort. From 1993 through 1997 the fund
was financed by state General Fund appropriation. The 1993 legislation appropriated $5.5
million for the 1993-94 fiscal year to the newly created Local DWI Grant Fund
for use in grants to local communities to fund innovative programs and services
dealing with DWI, alcoholism and alcohol abuse.
Appropriations to the fund for fiscal years 1994 through 1997 were
roughly $5 million per year. Also in
fiscal year 1993-94, an additional $5.1 million was appropriated to the newly
created DWI Program Fund administered by DFA for use in new state agency
programs meeting the guidelines of the Alcoholism and Alcohol Abuse Prevention,
Screening and Treatment Act. The Community
DWI Fund was appropriated $9.2 million, replacing the old earmarked tax to the
Community Alcoholism Treatment and Detoxification Fund.
· 1997
legislation (Laws 1997, Chapter 182 – 1997 HB-107) directed 27.2% ($9.7
million) of state Liquor Excise Tax revenue from the State General Fund to the
Local DWI Grant Fund, and created a new quarterly distribution by formula to
counties amounting to available money in the fund less $2 million reserved for
local government grants.
·
2000 legislation
(Laws 2000, Chapter 83 – 2000 SWMC Substitute for SB-96) increased the DWI
Grant Fund distribution to 32.7% (an additional $2.0 million) of liquor excise
tax revenue for fiscal year 2002 only, and appropriated the additional amount
to Bernalillo County ($1.7 million) and San Juan County ($0.3 million) to fund
alcohol detoxification and treatment facilities.
·
2001 legislation
(Laws 2001, Chapter 112 – HB-103) permanently directed 34.57% of state liquor
excise tax revenue to the Local DWI Grant Fund, beginning in fiscal year 2002.
An additional $0.5 million was appropriated from the DWI Grant Fund for
distribution to
·
The one-time distributions to
SN/njw:prr