(1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a penalty of $20 for each month or part of a month of such delinquency. A permit not renewed within 60 days after its expiration date shall be canceled by the division unless the permit is involved in litigation. However, the division may allow a permittee to renew a permit after the 60-day period for good and sufficient cause.
(2) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.
History.—ss. 2, 3, ch. 91-131; s. 5, ch. 2000-323.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 210 - Tax on Tobacco Products
Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)
210.276 - Surcharge on tobacco products.
210.30 - Tax on tobacco products; exemptions.
210.31 - Payment of taxes by electronic funds transfer.
210.35 - Distributor’s license required; application; out-of-state applicant.
210.40 - License fees; surety bond; application for each place of business.
210.405 - Initial temporary permits for other tobacco products.
210.45 - Issuance, expiration, and display of licenses; license not transferable.
210.50 - Revocation or suspension of license.
210.55 - Distributors; monthly reports.
210.60 - Books, records, and invoices to be kept and preserved; inspection by agents of division.
210.65 - Penalties for tax evasion.