Section 32B-1-207 - Calculation of ratio of gross receipts of food to alcoholic productIn 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.Amended by Chapter 291, 2021 General Session ,§ 4, eff. 5/5/2021.Amended by Chapter 455, 2017 General Session ,§ 8, eff. 5/9/2017.Enacted by Chapter 334, 2011 General Session.