Yes, ^^ this.

In order to have an inventory to build " boat drinks", it will be the bars and restaurants who pay up front for the taxes on inventory. That is THEIR expense. They then have to TRY and recoup that expense from patrons, and also TRY to make a profit OVER expenses.

If " boat drinks" become more expensive than patrons are willing to buy, it is the local business owner who is stuck with inventory they cannot sell, and that represents inventory that will not be replaced, and if they are not buying product because they aren't selling product........ the government isn't making money.