Utah Code § 32B-1-207
Calculation of ratio of gross receipts of food to alcoholic product
Utah · Utah Code Title 32B — Alcoholic Beverage Control Act · Status: effective
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- Citation
- Utah Code § 32B-1-207, Calculation of ratio of gross receipts of food to alcoholic product, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2334569
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Full text
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.