Utah Code 32B-1-207. Calculation of ratio of gross receipts of food to alcoholic product
Current as of: 2024 | Check for updates
|
Other versions
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;
Terms Used In Utah Code 32B-1-207
- Alcoholic product: includes an alcoholic beverage. See Utah Code 32B-1-102
- License: means :(62)(a) a retail license;(62)(b) a sublicense;(62)(c) a license issued in accordance with Chapter 7, Part 4, Off-premise Beer Retailer State License;(62)(d) a license issued in accordance with Chapter 11, Manufacturing and Related Licenses Act;(62)(e) a license issued in accordance with Chapter 12, Liquor Warehousing License Act;(62)(f) a license issued in accordance with Chapter 13, Beer Wholesaling License Act; or(62)(g) a license issued in accordance with Chapter 17, Liquor Transport License Act. See Utah Code 32B-1-102
- Licensee: means a person who holds a license. See Utah Code 32B-1-102
- Liquor: includes :
(66)(a)(ii)(A) heavy beer;(66)(a)(ii)(B) wine; and(66)(a)(ii)(C) a flavored malt beverage. See Utah Code 32B-1-102- offer for sale: means a transaction, exchange, or barter whereby, for consideration, an alcoholic product is either directly or indirectly transferred, solicited, ordered, delivered for value, or by a means or under a pretext is promised or obtained, whether done by a person as a principal, proprietor, or as staff, unless otherwise defined in this title or the rules made by the commission. See Utah Code 32B-1-102
- Sublicense: means :
(133)(a) any of the following licenses issued as a subordinate license to, and contingent on the issuance of, a principal license:(133)(a)(i) a full-service restaurant license;(133)(a)(ii) a limited-service restaurant license;(133)(a)(iii) a bar establishment license;(133)(a)(iv) an on-premise banquet license;(133)(a)(v) an on-premise beer retailer license;(133)(a)(vi) a beer-only restaurant license; or(133)(a)(vii) a hospitality amenity license; or(133)(b) a spa sublicense. See Utah Code 32B-1-102- Wine: includes :
(140)(b)(i) an alcoholic beverage defined as wine under Utah Code 32B-1-102(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.