The Code of Alabama mandates that every general bill creating, eliminating, or affecting a state or local program, service, function, or revenue source must be analyzed by staff members of the Legislative Fiscal Office. SB192, the Brewery Modernization Act, has these fiscal notes from analyst Kirk Fulford:
Senate Bill 192 as introduced and as amended and reported by the Committee on Small Business could increase Alcoholic Beverage Control Board license fee receipts to the State General Fund by up to $400 annually based on the current number of brewery and brewpub licensees that could be affected by the provisions of this bill. If the provisions of this bill result in additional brewpubs locating in Alabama, it could result in additional license fees to the State General Fund of $1,000 for each new facility.
In addition, this bill authorizes brewpubs to provide tours and free samples, not to exceed six ounces, to be consumed on-premises. These free samples would be subject to the state and levelized county excise taxes which could increase receipts from such taxes accordingly.
That might not seem very interesting, but it’s worth noting that our bill is set to increase state revenue. Not much, of course, but some. Also it will do so not by increasing taxes, but by promoting local industry. If you read through the fiscal notes on many of the other revenue-impacting legislation in Alabama, it’s something to be proud of.