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|
BC
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WA (after I-1183)
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Alberta |
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Retail Structure
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Mixed Govt and Private Retail,
Multiple Private License Types with Spirits in Most Private Stores
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Fully Private, Beer/Wine in Supermarkets & Other Retailers, Spirits restricted to large stores (10,000 sq ft)
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Fully Private, Single Retail License Type with restrictions (e.g. no supermarkets)
|
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Wholesale Structure
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Government Monopoly
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Fully Private
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Contracted out to private company
by government monopoly
|
|
Annual Liquor Revenue to Prov/State Govt (2009)
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$877 M
|
$425 M before I-1183 (estimated to increase about 50% after I-1183)
|
$684 M
|
|
Per Capita Liquor Revenue to Prov/State Govt
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$194
|
N/A
|
$184
|
|
Absolute Alcohol Consumption Per Capita
|
8.6-8.7 L
(median age of population is 38.5)
|
8.8 L
(median age of population is 37.3)
|
9.1 L
(median age of population is 35)
|
|
Beer/Wine Retail Structure
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Primarily treated the same as spirits.
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Broader availability of beer/wine
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Treated the same as spirits.
|
|
Number of Retail Outlets Selling Spirits
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1091 +
|
1428
|
1158
|
|
Density of Outlets Selling Spirits by population
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1/4152
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1/4705
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1/3212
|
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Wholesale Pricing Structure
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All prices fixed by LDB monopoly.
|
Free market competition except for beer.
|
Free market competition.
|
|
Wholesale Distribution Process
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All imported wine and
spirits go through
govt warehouses. Limited exemptions for other products.
|
Free market except for beer.
|
Single private company
operates wholesale system.
|
|
Retail Competition
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Virtually none due to price
fixing at wholesale level.
|
Free market.
|
Free market.
|
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Tax Structure
(with examples for wine)
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LDB Fees ($0.80 per litre), LDB Markup (123%), HST (12%)
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Retail and distributor license fees based on percent value of spirits sold, liquor taxes ($0.45 per litre), sales tax (approx. 8%)
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“Flat Tax” AGLC Markup
($3.35 per litre), GST (5%)
|
|
Prov/State Taxes on
a bottle of wine
selling for $15
|
$7.11 LDB markup,
$0.60 LDB fees,
$0.94 sales tax
|
$0.34 WA liquor tax,
$1.11 sales tax
|
$2.59 flat tax markup
|
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Annual Retailer
License Fees
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Based on liquor volume sold, maximum of $2200.
|
17% of spirits sales plus annual fee of $166.
|
$700
|
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Annual Distributor
License Fees
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$200
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10% of spirits sales plus
annual fee of $1320.
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$200 initial registration fee
|
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Wholesale Liquor Discounts Given to Restaurants?
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Zero
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Yes
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Yes
|
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Corkage Permitted
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No
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Yes
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Yes
|
|
Happy Hours Permitted?
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No
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Yes
|
Yes
|
|
Est. Restaurant Price
for $10 Bottle of Wine
from California
|
$40
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$15-20
|
$25-30
|
|
Add’l Sales Tax on Bill
|
12%
|
8%
|
5%
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