Florida Statutes
Chapter 561 - Beverage Law: Administration
561.50 - One State Tax Payment; Reports.


(1) There shall be only one state tax paid as to each gallon or fraction thereof of beverage sold under the Beverage Law, and no other excise tax shall be levied directly or indirectly. Such tax shall be computed from the reports, books, and records of manufacturers and distributors; and the amount so computed shall be remitted with the report required by s. 561.55 to the division at intervals of 1 month, on or before the 10th of each month, for all beverages sold during the previous calendar month, and such payment of tax shall accompany the report required by s. 561.55. If the monthly tax liability of a manufacturer or distributor exceeds the amount of the bond furnished for payment of taxes, the division, upon a finding based upon substantial and competent evidence that the security of the tax revenue involved is in jeopardy, may require a bond equal to the anticipated tax liability of the manufacturer or distributor. Additionally, the division may increase the frequency of the remittance of the tax when the security of the tax involved is in immediate jeopardy or the financial condition of the manufacturer or distributor is unstable and the potential tax liability exceeds the bond furnished under the Beverage Law. In arriving at a conclusion that the security of the tax revenue involved is in jeopardy, the division shall consider and be guided by the prior history, if any, of the compliance or noncompliance by the manufacturer or distributor with beverage tax obligations; the transient or nontransient nature of the manufacturer or distributorship; the type of inventory, the equity of the manufacturer or distributor therein, and the mobility of such inventory; the financial status of the manufacturer or distributor; and the anticipated tax obligation of the manufacturer or distributor.
(2) Whenever the tax on alcoholic beverages under the Beverage Law is expressed in gallons, the conversion factor of 1 liter being the equivalent of 0.26417 gallons shall be used in determining the applicable tax.
(3) The use of the word “sold” in subsection (1) shall include alcoholic beverages lost, stolen, or other unaccounted for shortages occurring after entry into the state. All lost, stolen, or other unaccounted for shortages occurring outside this state and supported by documentation shall not be subject to the Florida excise tax upon such alcoholic beverages.
History.—s. 9, ch. 16774, 1935; CGL 1936 Supp. 4151(235); s. 10, ch. 18015, 1937; s. 2, ch. 20830, 1941; s. 30, ch. 57-420; ss. 16, 35, ch. 69-106; s. 1, ch. 72-230; s. 20, ch. 81-158; s. 5, ch. 88-308.

Structure Florida Statutes

Florida Statutes

Title XXXIV - Alcoholic Beverages and Tobacco

Chapter 561 - Beverage Law: Administration

561.01 - Definitions.

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.

561.121 - Deposit of Revenue.

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.

561.221 - Licensing of Manufacturers and Distributors as Vendors and of Vendors as Manufacturers; Conditions and Limitations.

561.23 - License Display.

561.24 - Licensing Manufacturers as Distributors or Registered Exporters Prohibited; Procedure for Issuance and Renewal of Distributors’ Licenses and Exporters’ Registrations.

561.25 - Officers and Employees Prohibited From Being Employed by or Engaging in Beverage Business; Penalties; Exceptions.

561.26 - Term of License.

561.27 - Renewal of License.

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.

561.331 - Temporary License Upon Application for Transfer, Change of Location, or Change of Type or Series.

561.342 - County and Municipal License Tax.

561.351 - Manufacturers, Brokers, Sales Agents, Importers, and Passenger Common Carriers; Term of License.

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.

561.41 - Maintenance and Designation of Principal Office by Manufacturers, Distributors, Importers, and Exporters.

561.411 - Qualifications for Distributors.

561.42 - Tied House Evil; Financial Aid and Assistance to Vendor by Manufacturer, Distributor, Importer, Primary American Source of Supply, Brand Owner or Registrant, or Any Broker, Sales Agent, or Sales Person Thereof, Prohibited; Procedure for Enfo...

561.4205 - Keg Deposits; Limited Alternative Inventory and Reconciliation Process.

561.421 - Temporary Convention Permits.

561.422 - Nonprofit Civic Organizations, Charitable Organizations, Municipalities, and Counties; Temporary Permits.

561.423 - Beer and Malt Beverages; In-Store Servicing Authorized.

561.424 - Vinous Beverages; In-Store Servicing Authorized.

561.43 - Dry Counties; Manufacturers’ or Distributors’ Licenses; Exporters’ Registrations; Exemptions.

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.

561.55 - Manufacturers’, Distributors’, Brokers’, Sales Agents’, Importers’, Vendors’, and Exporters’ Records and Reports.

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.

561.66 - Legislative Intent.

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.

561.701 - Short Title.

561.702 - Legislative Intent.

561.703 - Definitions Relating to Florida Responsible Vendor Act.

561.705 - Responsible Vendor Qualification.

561.706 - Exemption From License Suspension or Revocation; Mitigation for Certain Beverage Law Violations; Records of Arrests.