LIQUOR-TAX

Amends the Liquor Control Act of 1934. Raises the rates for taxes imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic liquor other than beer. Raises the tax rate imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of beer. Provides that of the tax revenue received from the tax rate increases of the amendatory Act of the 96th General Assembly, minus the costs of administering the tax rate increases, 55% shall be deposited into the Community Addiction Prevention, Treatment, and Recovery Rescue Fund, 36% shall be deposited into the Community Mental Health Rescue Fund, and the remainder shall be deposited into the General Revenue Fund. Creates the Community Addiction Prevention, Treatment, and Recovery Rescue Fund and the Community Mental Health Rescue Fund as special funds in the State Treasury. Provides that, subject to appropriation, moneys in the Community Mental Health Rescue Fund may only be expended for the purposes of payment to community mental health providers for certain services. Provides that, subject to appropriation, moneys in the Community Addiction Prevention, Treatment, and Recovery Rescue Fund may only be expended for the purposes of payment to addiction prevention, intervention, treatment and recovery providers authorized in, and for services authorized by, the Alcoholism and Other Drug Abuse Dependency Act. Provides that moneys in either Fund may not be expended to pay for the costs of State employees, their benefits, or other operational costs of the State. Amends the State Finance Act to include the Community Addiction Prevention, Treatment, and Recovery Rescue Fund and the Community Mental Health Rescue Fund. Effective immediately.