(1) All state funds collected pursuant to ss. 563.05, 564.06, 565.02(9), and 565.12 shall be paid into the State Treasury and disbursed in the following manner:
(a) Two percent of monthly collections of the excise taxes on alcoholic beverages established in ss. 563.05, 564.06, and 565.12 and the tax on alcoholic beverages, cigarettes, and other tobacco products established in s. 565.02(9) shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund to meet the division’s appropriation for the state fiscal year.
(b) The remainder of the funds collected pursuant to ss. 563.05, 564.06, and 565.12 and the tax on alcoholic beverages, cigarettes, and other tobacco products established in s. 565.02(9) shall be credited to the General Revenue Fund.
(2) The unencumbered balance in the Alcoholic Beverage and Tobacco Trust Fund at the close of each fiscal year may not exceed $2 million. These funds shall be held in reserve for use in the event that trust fund revenues are unable to meet the division’s appropriation for the next fiscal year. In the event of a revenue shortfall, these funds shall be spent pursuant to subsection (3). Notwithstanding subsection (1), if the unencumbered balance on June 30 in any fiscal year is less than $2 million, the department is authorized to retain the difference between the June 30 unencumbered balance in the trust fund and $2 million from the July collections of state funds collected pursuant to ss. 563.05, 564.06, and 565.12 and the tax on alcoholic beverages, cigarettes, and other tobacco products established in s. 565.02(9). Any unencumbered funds in excess of reserve funds shall be transferred unallocated to the General Revenue Fund by August 31 of the next fiscal year.
(3) Funds deposited into the Alcoholic Beverage and Tobacco Trust Fund pursuant to subsection (1) shall be used for administration and enforcement of chapters 210, 561, 562, 563, 564, 565, 567, 568, and 569.
History.—s. 21, ch. 94-353; s. 3, ch. 97-213; s. 250, ch. 99-8; s. 15, ch. 99-239; s. 2, ch. 2000-354; s. 4, ch. 2001-380; ss. 15, 79, ch. 2002-402; s. 23, ch. 2003-399; s. 3, ch. 2004-2; s. 5, ch. 2004-269; s. 17, ch. 2006-2; ss. 1, 2, ch. 2006-162; s. 11, ch. 2006-182; s. 16, ch. 2009-20; s. 20, ch. 2016-220.
Structure Florida Statutes
Title XXXIV - Alcoholic Beverages and Tobacco
Chapter 561 - Beverage Law: Administration
561.02 - Creation and Duties of Division of Alcoholic Beverages and Tobacco.
561.025 - Alcoholic Beverage and Tobacco Trust Fund.
561.027 - Federal Law Enforcement Trust Fund.
561.051 - Reporting Requirements of Director.
561.08 - Enforcement of Beverage Law; Division to Prescribe Forms.
561.11 - Power and Authority of Division.
561.1105 - Inspection of Licensed Premises; Coin-Operated Amusement Machines.
561.111 - Payment of Taxes by Electronic Funds Transfer.
561.1211 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
561.1212 - Credit for Contributions to the New Worlds Reading Initiative.
561.1213 - Credit for Contributions to Eligible Charitable Organizations.
561.14 - License and Registration Classification.
561.15 - Licenses; Qualifications Required.
561.17 - License and Registration Applications; Approved Person.
561.18 - License Investigation.
561.181 - Temporary Initial Licenses.
561.19 - License Issuance Upon Approval of Division.
561.20 - Limitation Upon Number of Licenses Issued.
561.22 - Licensing Manufacturers, Distributors, and Registered Exporters as Vendors Prohibited.
561.29 - Revocation and Suspension of License; Power to Subpoena.
561.32 - Transfer of Licenses; Change of Officers or Directors; Transfer of Interest.
561.33 - Licensee Moving to New Location; Changing Name of Business.
561.342 - County and Municipal License Tax.
561.37 - Bond for Payment of Taxes.
561.371 - Bond for Payment of Taxes by Spirituous Liquor Distributors.
561.38 - Issuance of License Prohibited Until Bond Approved; Cancellation or Expiration of Bond.
561.411 - Qualifications for Distributors.
561.4205 - Keg Deposits; Limited Alternative Inventory and Reconciliation Process.
561.421 - Temporary Convention Permits.
561.423 - Beer and Malt Beverages; In-Store Servicing Authorized.
561.424 - Vinous Beverages; In-Store Servicing Authorized.
561.49 - No Tax on Out-of-State Sales.
561.495 - Legislative Findings; Cost of Regulating Imported Beverages.
561.50 - One State Tax Payment; Reports.
561.5101 - Come-to-Rest Requirement; Exceptions; Penalties.
561.54 - Certain Deliveries of Beverages Prohibited.
561.545 - Certain Shipments of Beverages Prohibited; Penalties; Exceptions.
561.56 - Transportation of Beverages by Manufacturers, Distributors, and Exporters.
561.57 - Deliveries by Licensees.
561.58 - Issuance of License for a Prior License Revoked.
561.65 - Mortgagee’s Interest in License.
561.665 - Division to Restrict Licensees From Permitting Certain Activities.
561.67 - Reclamation by Distributor of Beverages Not Paid for by Licensed Vendors.
561.68 - Licensure; Distributor’s Salespersons.
561.695 - Stand-Alone Bar Enforcement; Qualification; Penalties.
561.703 - Definitions Relating to Florida Responsible Vendor Act.