Fake religion made up by the band "The Network" (who are actually the three members Green Day in disguise and two other people). It's a joke, part of the elaborate creation of The Network. Basically followers believe intoxication is great. Here's some of the fake history:
Controversial church established in 1981 by romance novel writer Hal Don Burre. He got the inspiration one day when he went to a bar, couldn't decide what to order, had the bartender pour all of the liquor into one glass, inventing the "Long Island Ice Tea." He then went inot a drug induced coma, envisioned the church, and wrote a book called Intoxication is Intoxicating. It became the new religions bible.
Tre: Dude, I'm in Lushotology
Mike: What the hell is that, man?
Tre: Uhhh...it's a great religion. We get drunk all the time