A BILL TO BE ENTITLED
AN ACT to increase the excise tax on alcohol to fund mental health, developmental disabilities, and Substance Abuse Services needs.
Whereas, North Carolina has been long recognized as a leader in providing services to citizens with mental illness, developmental disabilities, and addictive behavioral disorders; and
Whereas, North Carolina not only has a moral obligation, but also in many situations a legal duty, to provide safe and appropriate treatment for citizens suffering from mental illness, developmental disabilities, and substance abuse disorders, so that the burden of caring for those who can least care for themselves does not fall fully on their families, many of whom cannot do so without the State's assistance; and
Whereas, one in every four households in North Carolina has a family member who suffers from a mental or emotional illness; and
Whereas, over 100,000 adults in North Carolina suffer from long‑term mental illnesses, and over 90,000 children in North Carolina suffer from serious emotional disorders; and
Whereas, more than 751,000 North Carolinians will suffer from an addictive disorder during their lives, affecting more than 3,759,000 people, family members, employers, friends, and innocent victims as a result of their addictions; and
Whereas, alcohol and other drug addictions and abuses cost North Carolina more than $8,260,000,000 per year; and
Whereas, there is a strong link between substance abuse and mental illness as evidenced by the fact that in 1999 more than 50,000 North Carolinians were dually diagnosed with substance addiction and mental illness; and
Whereas, the children of substance abusers are three times as likely to be substance abusers themselves, are twice as likely to be admitted for mental disorders, and have a rate of total health care costs that is 32% greater than children from nonsubstance abusing families; and
Whereas, over 118,000 children and adults with developmental disabilities live in North Carolina communities and over 7,920 of them are on waiting lists for essential services; and
Whereas, our State can no longer afford to house clients in overcrowded, expensive, outdated, and unsafe facilities; to impose additional costs on our public schools, criminal justice system, local governments, public hospitals, and communities at large by continuing to shift the burden of treatment; and to ignore the needs of our State's most vulnerable adults and children who are least able to care for themselves; Now, therefore,
Be it resolved by the Senate, the House of Representatives concurring:
SECTION 1.  Part 4 of Article 2C of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-113.80A. Surtax on beer, wine, and liquor.
(a)	Surtax. – In addition to the excise taxes on beer, wine, and liquor imposed in G.S. 105‑113.80, every taxpayer required to file a return under this Article must pay the surtax levied by this section. The surtax is due at the time prescribed for paying the excise taxes under this Article. The amount of the surtax is as follows:
(1)	Beer. – An additional excise tax of thirty-one cents (31¢) per gallon is levied on the sale of malt beverages.
(2)	Wine. – An additional excise tax of fifteen cents (15¢) per liter is levied on the sale of unfortified wine, and an additional excise tax of fifteen cents (15¢) per liter is levied on the sale of fortified wine.
(3)	Liquor. – An additional excise tax of twelve percent (12%) is levied on liquor sold in ABC stores. The price of liquor on which this surtax is computed is the same as the price on which the excise tax under G.S. 105-113.80 is imposed.
(b)	Distribution. – The surtax levied by this section is not subject to the distribution under G.S. 105‑113.81A or G.S. 105‑113.82. The Secretary must credit the proceeds of the surtax levied by this section quarterly to the Trust Fund for Mental Health, Developmental Disabilities, and Substance Abuse Services and Bridge Funding Needs in the Office of State Budget and Management."
SECTION 2.  In order to pay for its costs of postage, printing, and computer programming to implement this act, the Department of Revenue may withhold not more than seventy‑five thousand dollars ($75,000) from collections under this act during the 2003‑2004 fiscal year.
SECTION 3.  Section 1 of this act becomes effective November 1, 2003.  The remainder of this act becomes effective July 1, 2003.