U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES
 
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FUNCTION CODE:   90 NAME:    Liquor Stores
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Liquor Stores
DEFINITION:    Establishment and operation of alcoholic beverage distribution facilities and retail outlets owned and operated by 17 states and by local governments in a few states.
EXAMPLES:   Alcoholic beverage monopolies; ABC stores; liquor control boards; state liquor stores.
EXCLUSIONS:   Law enforcement, licensing, and regulation of private liquor outlets carried out in conjunction with liquor store operations (report licensing at Financial Administration, code 23, regulation and enforcement at Protective Inspection and Regulation, NEC, code 66, and law enforcement handled by regular police forces at Police Protection, code 62); collection of liquor taxes and licenses (use code 23); transfer of profits or surplus earnings to parent government (an internal transfer); state distribution of earnings to local governments (if undesignated in purpose report at General Local Government Support, code 30, else report at function involved).
REFERENCES: - To be added later -
 
OTHER NOTES:   (1) Expenditures related only to amounts for purchase of goods for resale and for provision and operation of stores, warehouses, and related facilities (including administration and capital improvements). (2) Report expenditures without deducting cost of goods sold or operating expenses. (3) See Chapter 12 for discussion of special exhibit codes for liquor stores. (4) Includes direct expenditures only--report any related intergovernmental outlays at Other and Unallocable, code 89. (5) For employment data, applies only to state governments.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E90 Current Operations N YN Y YN
F90 Construction N YN Y YN
G90 Land & Existing Structures N YN Y YN
K90 Equipment N YN Y NN
 
EMPLOYMENT DATA N YN N NN
 
* Shows whether data are collected (Y) or not (N) for that type.

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