Calculation of ratio of gross receipts of food to alcoholic product.
Utah Code § 32B-1-207
in effect32B-1-207. Calculation of ratio of gross receipts of food to alcoholic product.
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.
Amended by Chapter 291, 2021 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title32B/Chapter1/32B-1-S207.html?v=C32B-1-S207_2021050520210505Fetched: 10/26/2026