GroundRules
Utah Code § 32B-1-207: Calculation of ratio of gross receipts of food to alcoholic product.
Where this section sits in the code
- Title 32B Alcoholic Beverage Control Act
- Chapter 32B-1 Alcoholic Beverage Control General Provisions
- Part 32B-1-2 Miscellaneous Provisions
In calculating the annual gross receipts of a retail license or sublicense for purposes of determining the percentage of gross receipts from the sale, offer for sale, or furnishing of food or an alcoholic product, a retail licensee may not include in the calculation the money from the sale of:
(1) a bottle of wine by the retail licensee or under a sublicense that is in excess of $175;
(2) an individual portion of wine, as described in Subsection 32B-5-304(2)(a), by the retail licensee or under a sublicense that is in excess of $30; or
(3) an individual portion of spirituous liquor, as described in Subsection 32B-5-304(1), by the retail licensee or under a sublicense that is in excess of $30.
Collected 2026-09-03T11:34:33Z. Source file · JSON