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Current as of May 05, 2022 | Updated by FindLaw Staff
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.
Cite this article: FindLaw.com - Utah Code Title 32B. Alcoholic Beverage Control Act § 32B-1-207. Calculation of ratio of gross receipts of food to alcoholic product - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-32b-alcoholic-beverage-control-act/ut-code-sect-32b-1-207/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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