UT Code § 32B-2-301 (2021)
2021 Utah Code|Title 32B - Alcoholic Beverage Control Act|Chapter 2 - Alcoholic Beverage Control Administration Act|Part 3 - Fiscal Matters|Section 301 - State property -- Liquor Control Fund -- Money to be retained by department -- Department building process.

 Effective 5/5/2021  32B-2-301. State property -- Liquor Control Fund -- Money to be retained by department -- Department building process.    (1) As used in this section, "base budget" means the same as that term is defined in legislative rule.     (2) The following are property of the state:   (a) the money received in the administration of this title, except as otherwise provided; and     (b) property acquired, administered, possessed, or received by the department.       (3)   (a) There is created an enterprise fund known as the "Liquor Control Fund."     (b) Except as provided in Section 32B-2-304, the department shall deposit the following into the Liquor Control Fund:   (i) money received in the administration of this title;     (ii) money received from the markup described in Section 32B-2-304; and     (iii) money credited under Subsection (4).       (c) The department may draw from the Liquor Control Fund only to the extent appropriated by the Legislature or provided by statute.     (d) The net position of the Liquor Control Fund may not fall below zero.       (4)   (a) The department shall deposit 0.125% of the total gross revenue from the sale of liquor with the state treasurer to be credited to the Liquor Control Fund.     (b) The department shall deposit 0.27% of the total gross revenue from the sale of liquor with the state treasurer, as determined by the total gross revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made, to be credited to the Liquor Control Fund.       (5)   (a) Notwithstanding Subsection (3)(c), the department may draw by warrant from the Liquor Control Fund without an appropriation for an expenditure that is directly incurred by the department:   (i) to purchase an alcoholic product;     (ii) to transport an alcoholic product from the supplier to a warehouse of the department; or     (iii) for variances related to an alcoholic product, including breakage or theft.       (b) If the balance of the Liquor Control Fund is not adequate to cover a warrant that the department draws against the Liquor Control Fund, to the extent necessary to cover the warrant, the cash resources of the General Fund may be used.       (6) The department's base budget shall include as an appropriation from the Liquor Control Fund:   (a) credit card related fees paid by the department;     (b) package agency compensation;     (c) the department's costs of shipping and warehousing alcoholic products; and     (d) the amount needed, as the Division of Human Resource Management determines, to make the median department salary in the previous fiscal year equal the median market salary in the previous fiscal year for the following positions:   (i) state store manager or equivalent;     (ii) state store assistant manager or equivalent;     (iii) full-time sales clerk at a state store or equivalent;     (iv) part-time sales clerk at a state store or equivalent;     (v) department warehouse manager or equivalent;     (vi) department warehouse assistant manager or equivalent;     (vii) full-time department warehouse worker or equivalent; and     (viii) part-time department warehouse worker or equivalent.         (7)   (a) The Division of Finance shall transfer annually from the Liquor Control Fund to the General Fund a sum equal to the amount of net profit earned from the sale of liquor since the preceding transfer of money under this Subsection (7).     (b) After each fiscal year, the Division of Finance shall calculate the amount for the transfer on or before September 1 and the Division of Finance shall make the transfer on or before September 30.     (c) The Division of Finance may make year-end closing entries in the Liquor Control Fund to comply with Subsection 51-5-6(2).       (8)   (a) By the end of each day, the department shall:   (i) make a deposit to a qualified depository, as defined in Section 51-7-3; and     (ii) report the deposit to the state treasurer.       (b) A commissioner or department employee is not personally liable for a loss caused by the default or failure of a qualified depository.     (c) Money deposited in a qualified depository is entitled to the same priority of payment as other public funds of the state.       (9) Before the Division of Finance makes the transfer described in Subsection (7), the department may retain each fiscal year from the Liquor Control Fund $1,000,000 that the department may use for:   (a) capital equipment purchases;     (b) salary increases for department employees;     (c) performance awards for department employees; or     (d) information technology enhancements because of changes or trends in technology.      Amended by Chapter 424, 2021 General Session