(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
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.