PDF Publication Title:
Text from PDF Page: 060
Montgomery County Organizational Reform Commission Background: Four Maryland counties are alcoholic beverage control counties: Montgomery, Somerset, Wicomico and Worcester. Eighteen states in the U.S. are control states. The government owns the product and licensing is a state function. In Maryland, licenses are regulated by State law. In 1951, the State o f Maryland passed a law creating the Montgomery County Department o f Liquor Control (DLC). The DLC assumed control over alcoholic beverages through a monopoly on the wholesale of alcoholic beverages to licensees operating in the County and the retail of liquor for off-premises consumption in the County. As part of its wholesale operation, the County maintains a warehouse and distributes its products to licensees. Under Maryland law, Maryland is a one-price state. Distributors must sell product to wholesalersatthesameprice. Over90%ofdistilledspiritsarehandledbytwodistributorsin Maryland. There are three large beer distributors and two large wholesale wine distributors, plus some small wine distributors. All alcohol laws in Maryland are State laws under Article 2B. Within County government, DLC is an enterprise fund that records all of its expenses and revenues within the fund. DLC also reimburses the County for indirect and technology support costs. DLC predates Charter government, and state law dictates how DLC funds are generated, collected and disbursed. First, funds go to offset overhead costs; second, to debt reduction; and third, to the County General Fund. Maryland law does not allow beer and wine sales in grocery stores, but four stores in the County are grandfathered. The County is a wholesaler. There are no liquor licenses in the County because liquor is sold in the County liquor stores, also known as dispensaries. The State has sole authority to tax alcohol and the County pays excise tax on liquor. The County owns the warehouse, while locations for the retail stores are leased. DLC assets consist of its inventory and the warehouse. There is a 28% markup on liquor and a 25% markup on wine. DLC prices are comparable to other Maryland jurisdictions. Washington, D.C. has the cheapest liquor prices in the United States because its excise taxes are the lowest. Discussion The ORC discussed liquor control issues with the DLC Director and a County resident who testified on and asked the Commission to explore the issue of privatizing the liquor department. We asked for FYlO financial information for DLC, including a balance sheet and statement of cash flow. We also asked for information on allocation of indirect expenses, compliance with general accounting principles and the accounting basis for the DLC finances, independent audits of DLC, depreciation expenses, debt payments, cost of goods sold, personnel costs and sales per store. DLC also provided an organizational chart and a wage comparison for store workers at the County rate and living wage rate. - 55PDF Image | Montgomery County Organizational Reform
PDF Search Title:
Montgomery County Organizational ReformOriginal File Name Searched:
ORC_FinalReport.pdfDIY PDF Search: Google It | Yahoo | Bing
NFT (Non Fungible Token): Buy our tech, design, development or system NFT and become part of our tech NFT network... More Info
IT XR Project Redstone NFT Available for Sale: NFT for high tech turbine design with one part 3D printed counter-rotating energy turbine. Be part of the future with this NFT. Can be bought and sold but only one design NFT exists. Royalties go to the developer (Infinity) to keep enhancing design and applications... More Info
Infinity Turbine IT XR Project Redstone Design: NFT for sale... NFT for high tech turbine design with one part 3D printed counter-rotating energy turbine. Includes all rights to this turbine design, including license for Fluid Handling Block I and II for the turbine assembly and housing. The NFT includes the blueprints (cad/cam), revenue streams, and all future development of the IT XR Project Redstone... More Info
Infinity Turbine ROT Radial Outflow Turbine 24 Design and Worldwide Rights: NFT for sale... NFT for the ROT 24 energy turbine. Be part of the future with this NFT. This design can be bought and sold but only one design NFT exists. You may manufacture the unit, or get the revenues from its sale from Infinity Turbine. Royalties go to the developer (Infinity) to keep enhancing design and applications... More Info
Infinity Supercritical CO2 10 Liter Extractor Design and Worldwide Rights: The Infinity Supercritical 10L CO2 extractor is for botanical oil extraction, which is rich in terpenes and can produce shelf ready full spectrum oil. With over 5 years of development, this industry leader mature extractor machine has been sold since 2015 and is part of many profitable businesses. The process can also be used for electrowinning, e-waste recycling, and lithium battery recycling, gold mining electronic wastes, precious metals. CO2 can also be used in a reverse fuel cell with nafion to make a gas-to-liquids fuel, such as methanol, ethanol and butanol or ethylene. Supercritical CO2 has also been used for treating nafion to make it more effective catalyst. This NFT is for the purchase of worldwide rights which includes the design. More Info
NFT (Non Fungible Token): Buy our tech, design, development or system NFT and become part of our tech NFT network... More Info
Infinity Turbine Products: Special for this month, any plans are $10,000 for complete Cad/Cam blueprints. License is for one build. Try before you buy a production license. May pay by Bitcoin or other Crypto. Products Page... More Info
CONTACT TEL: 608-238-6001 Email: greg@infinityturbine.com (Standard Web Page)