New York (State). Alcoholic Beverage Control Division

CURRENT FUNCTIONS. The Division of Alcoholic Beverage Control regulates the sale and distribution of alcoholic beverages by issuing licenses and permits to manufacturers, distributors, wholesalers, and retailers; investigating complaints against holders of permits and licenses; conducting disciplinary proceedings; registering brand labels; and controlling wholesale and retail prices.

ORGANIZATIONAL HISTORY. In the final decades of the nineteenth century, declining property tax revenues led to a variety of new State taxes, including establishment of a liquor license fee in 1896. The Liquor Tax Law (Chapter 112) of that year abolished all local boards of excise that had previously collected liquor taxes for localities. It created the state commissioner of excise to control liquor traffic under a State fee-licensing system. The commissioner of excise appointed deputies or authorized county treasurers to issue liquor tax certificates and collect fees. Revenues were divided equally between the State and localities until 1915, when the tax was increased by 25 percent, and this increase was retained by the State.

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