Public Protection Alcoholic Beverage Control
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
Restricted Funds
Balance Forward8,114,16810,898,76813,255,60014,156,00010,408,600
Current Receipts10,562,13211,550,74810,945,00014,530,00014,285,000
Non-Revenue Receipts(1,435,832)(1,987,906)(2,895,000)(8,890,000)(8,890,000)
Fund Transfers(548,434)
Total Restricted Funds17,240,46819,913,17621,305,60019,796,00015,803,600
Federal Fund
Balance Forward61,6236,75715,600
Current Receipts575,266800,310999,1001,014,7001,014,700
Total Federal Fund636,888807,0671,014,7001,014,7001,014,700
TOTAL SOURCE OF FUNDS17,877,35720,720,24322,320,30020,810,70016,818,300
EXPENDITURES BY CLASS
Personnel Costs5,887,8686,223,5966,667,9008,054,6008,209,000
Operating Expenses883,997930,5581,371,4001,722,5001,722,500
Grants Loans Benefits205,750125,000125,000125,000
Capital Outlay199,96689,150500,000
TOTAL EXPENDITURES6,971,8327,449,0548,164,30010,402,10010,056,500
EXPENDITURES BY FUND SOURCE
Restricted Funds6,341,7006,657,5797,149,6009,387,4009,041,800
Federal Fund630,131791,4751,014,7001,014,7001,014,700
TOTAL EXPENDITURES6,971,8327,449,0548,164,30010,402,10010,056,500
EXPENDITURES BY UNIT
Administration, Enforcement and License6,327,6986,591,3036,995,8006,492,1006,646,600
Tobacco Enforcement644,134857,7511,168,5001,160,0001,159,900
Tobacco, Nicotine, and Vapor Product Licensing2,750,0002,250,000
TOTAL EXPENDITURES6,971,8327,449,0548,164,30010,402,10010,056,500
The Department of Alcoholic Beverage Control (ABC) administers and enforces the laws and regulations relating to the manufacturing, sales, transportation, storage, advertising and trafficking of alcoholic beverages, except for the collection of taxes, as set out in the Kentucky Revised Statutes (KRS) Chapters 241 to 244 and Title 804 of the Kentucky Administrative Regulations. The Commissioner is the Department's chief executive officer and serves as chairman of the separate three-member, quasi-judicial administrative body--Alcoholic Beverage Control Board (Board). The distilled spirits and the malt beverage administrators review applications, sign licenses for issuance, and serve as two members of the Board. The Department's primary responsibility is to regulate the alcoholic beverage industry by licensing the production and sale of alcoholic beverages in the state of Kentucky, while enforcing the alcoholic beverage control laws.
The Department also implements laws, pursuant to KRS 438.300 – 438.350, relating to the use, display, sell or distribution of tobacco products with an emphasis on persons under the age of eighteen.
Senate Bill 100, passed in the 2025 Regular Session of the Kentucky General Assembly, amended KRS 241.020 to establish the Division of Tobacco, Nicotine and Vapor Product Licensing within the Department of Alcoholic Beverage Control. This new division will license and regulate the sale of tobacco, nicotine, or vapor products, effective January 1, 2026.