Imposing a gross earnings tax on the sale of alcoholic beverages to +replace the sales tax; requiring retailer periodic estimated payments of the tax +to the commissioner of revenue, exceptions; imposing interest on +underpayment of estimated installments; requiring certain larger retailers to remit +payments by electronic funds transfer (EFT); specifying a deadline for the filing+ of annual returns; appropriating revenue derived from the tax to counties on a +per capita basis, requiring use of a certain percentage for chemical dependency +treatment programs, remaining to be used to fund expenses relating to problems +caused by excessive consumption of alcohol or other drugs (ra)