Section 1: Notwithstanding the provisions of any general or special law to the contrary, the excise tax on Malt beverages, as described in Section 21 of Chapter 138 of the General Laws (a) shall be increased to: for each barrel of 31 gallons of aforesaid malt beverages at the rate of nineteen dollars and eighty cents (19.80) per barrel aforesaid.
Section 2: A special trust fund shall be established within the Commonwealth where all new revenue from the excise tax increase on malt beverages shall be deposited and apportioned:
Two dollars (2.00) per barrel of said increase shall be allocated to fund the operations of Massachusetts Criminal Justice Committee, not less than eight (8) million; with the balance of said increase fourteen dollars and fifty cents (14.50), to be distributed to cities and towns as local aid based on amount of malt beverages sold or dispensed in said community.
Section 3: Each municipality in the Commonwealth must direct a portion of the revenues gained through this legislation to be used in conjunction with youth orientated education programs that focus on at conflict resolution and drug and alcohol abuse prevention.
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