HB 1803

1	A bill to be entitled
2	An act relating to the taxation of alcoholic beverages;
3	amending s. 561.121, F.S.; deleting provisions crediting
4	specified taxes on alcoholic beverages to accounts funding
5	substance abuse programs for children and adolescents;
6	deleting a provision providing for payment and credit of
7	alcoholic beverage surcharge funds to the General Revenue
8	Fund to conform; terminating the Children and Adolescents
9	Substance Abuse Trust Fund within the Department of
10	Children and Family Services; providing for disposition of
11	balances in and revenues of such trust fund; amending s.
12	215.20, F.S.; conforming provisions to the repeal of the
13	trust fund; amending s. 561.501, F.S.; deleting a
14	provision imposing a surcharge on alcoholic beverages sold
15	for consumption on the premises; amending s. 561.025,
16	F.S., to conform; repealing 561.501, F.S., relating to the
17	collection of the alcoholic beverage surcharge; providing
18	effective dates.
19
20	Be It Enacted by the Legislature of the State of Florida:
21
22	Section 1.  Subsection (4) of section 561.121, Florida
23	Statutes, is amended to read:
24	561.121  Deposit of revenue.--
25	(4)(a)  State funds collected pursuant to s. 561.501 shall
26	be paid into the State Treasury and credited to the General
27	Revenue Fund. following accounts:
28	1.  Twenty-seven and two-tenths percent of the surcharge on
29	the sale of alcoholic beverages for consumption on premises
30	shall be transferred to the Children and Adolescents Substance
31	Abuse Trust Fund, which shall remain with the Department of
32	Children and Family Services for the purpose of funding programs
33	directed at reducing and eliminating substance abuse problems
34	among children and adolescents.
35	2.  The remainder of collections shall be credited to the
36	General Revenue Fund.
37	(b)  For the 2004-2005 state fiscal year only, and
38	notwithstanding the provisions of subparagraph (a)1., moneys in
39	the Children and Adolescents Substance Abuse Trust Fund may also
40	be used for the purpose of funding programs directed at reducing
41	and eliminating substance abuse problems among adults. This
42	paragraph expires July 1, 2005.
43	Section 2.  Effective July 1, 2006, subsection (4) of
44	section 561.121, Florida Statutes, as amended by this act, is
45	amended to read:
46	561.121  Deposit of revenue.--
47	(4)  State funds collected pursuant to s. 561.501 shall be
48	paid into the State Treasury and credited to the General Revenue
49	Fund.
50	Section 3.  (1)  The Children and Adolescents Substance
51	Abuse Trust Fund within the Department of Children and Family
52	Services is terminated. The current balance remaining in the
53	trust fund shall be transferred to the Operations and
54	Maintenance Trust Fund in the department.
55	(2)  The Department of Children and Family Services shall
56	pay any outstanding debts and obligations of the terminated fund
57	as soon as practicable, and the Chief Financial Officer shall
58	close out and remove the terminated fund from the various state
59	accounting systems using generally accepted accounting
60	principles concerning warrants outstanding, assets, and
61	liabilities.
62	Section 4.  Paragraph (e) of subsection (4) of section
63	215.20, Florida Statutes, is amended to read:
64	215.20  Certain income and certain trust funds to
65	contribute to the General Revenue Fund.--
66	(4)  The income of a revenue nature deposited in the
67	following described trust funds, by whatever name designated, is
68	that from which the appropriations authorized by subsection (3)
69	shall be made:
70	(e)  Within the Department of Children and Family Services:
71	1.  The Administrative Trust Fund.
72	2.  The Child Welfare Training Trust Fund.
73	3.  The Children and Adolescents Substance Abuse Trust
74	Fund.
75	3.4.  The Domestic Violence Trust Fund.
76	4.5.  The Grants and Donations Trust Fund.
77	5.6.  The Operations and Maintenance Trust Fund.
78
79	The enumeration of the foregoing moneys or trust funds shall not
80	prohibit the applicability thereto of s. 215.24 should the
81	Governor determine that for the reasons mentioned in s. 215.24
82	the money or trust funds should be exempt herefrom, as it is the
83	purpose of this law to exempt income from its force and effect
84	when, by the operation of this law, federal matching funds or
85	contributions or private grants to any trust fund would be lost
86	to the state.
87	Section 5.  Section 561.501, Florida Statutes, is amended
88	to read:
89	561.501  Surcharge on sale of alcoholic beverages for
90	consumption on the premises; penalty.--
91	(1)  Notwithstanding s. 561.50 or any other provision of
92	the Beverage Law, a surcharge of 3.34 cents is imposed upon each
93	ounce of liquor and each 4 ounces of wine, a surcharge of 2
94	cents is imposed on each 12 ounces of cider, and a surcharge of
95	1.34 cents is imposed on each 12 ounces of beer sold at retail
96	for consumption on premises licensed by the division as an
97	alcoholic beverage vendor. However, the surcharges imposed under
98	this subsection need not be paid upon such beverages when they
99	are sold by an organization that is licensed by the division
100	under s. 561.422 or s. 565.02(4) as an alcoholic beverage vendor
101	and that is determined by the Internal Revenue Service to be
102	currently exempt from federal income tax under s. 501(c)(3),
103	(4), (5), (6), (7), (8), or (19) of the Internal Revenue Code of
104	1986, as amended.
105	(1)(2)  The vendor shall report and remit payments to the
106	division each month by the 15th of the month following the month
107	in which the surcharges are imposed. For purposes of
108	compensating the retailer for the keeping of prescribed records
109	and the proper accounting and remitting of surcharges imposed
110	under this section, the retailer shall be allowed to deduct from
111	the payment due the state 1 percent of the amount of the
112	surcharge due. Retail records shall be kept on the quantities of
113	all liquor, wine, and beer purchased, inventories, and sales.
114	However, a collection allowance is not allowed on any
115	collections that are not timely remitted. If by the 20th of the
116	month following the month in which the surcharges are imposed,
117	reports and remittances are not made, the division shall assess
118	a late penalty in the amount of 10 percent of the amount due per
119	month for each 30 days, or fraction thereof, after the 20th of
120	the month, not to exceed a total penalty of 50 percent, in the
121	aggregate, of any unpaid surcharges. The division shall
122	establish, by rule, the required reporting, collection, and
123	accounting procedures. Records must be maintained for 3 years.
124	Failure to accurately and timely remit surcharges imposed under
125	this section is a violation of the Beverage Law.
126	(2)(3)(a)  The division may compromise a taxpayer's
127	liability for the surcharge imposed by this section upon the
128	grounds of doubt as to liability for or collectibility of such
129	tax. A taxpayer's liability for penalties as prescribed by this
130	section may be settled or compromised if the division finds that
131	the noncompliance is due to reasonable cause and not to willful
132	negligence, willful neglect, or fraud. The division shall
133	maintain records of all compromises, and the records must state
134	the basis for the compromise.
135	(b)  The division may enter into agreements for scheduling
136	payments of taxes, interest, and penalties prescribed in this
137	section.
138	(c)  The division shall establish by rule guidelines and
139	procedures for administering this section.
140	(3)(4)  If any vendor fails to remit the surcharge, or any
141	portion thereof, by the 20th of the month following the month in
142	which the surcharges are imposed, there shall be added to the
143	amount due interest at the rate of 1 percent per month of the
144	amount due from the date due until paid. Interest on the
145	delinquent tax shall be calculated beginning on the 21st day of
146	the month following the month for which the surcharge is due.
147	(4)(5)  All penalties and interest imposed by this section
148	are payable to and collectible by the division in the same
149	manner as if they were a part of the tax imposed. The division
150	may settle or compromise any such interest or penalty under
151	paragraph (2)(3)(a).
152	Section 6.  Effective July 1, 2006, section 561.501,
153	Florida Statutes, as amended by this act, is repealed.
154	Section 7.  Effective July 1, 2006, section 561.025,
155	Florida Statutes, is amended to read:
156	561.025  Alcoholic Beverage and Tobacco Trust Fund.--There
157	is created within the State Treasury the Alcoholic Beverage and
158	Tobacco Trust Fund. All funds collected by the division under
159	ss. 210.15, 210.40, or under s. 569.003 and the Beverage Law
160	with the exception of state funds collected pursuant to ss.
161	561.501, 563.05, 564.06, and 565.12 shall be deposited in the
162	State Treasury to the credit of the trust fund, notwithstanding
163	any other provision of law to the contrary. Moneys deposited to
164	the credit of the trust fund shall be used to operate the
165	division and to provide a proportionate share of the operation
166	of the office of the secretary and the Division of
167	Administration of the Department of Business and Professional
168	Regulation; except that:
169	(1)  The revenue transfer provisions of ss. 561.32 and
170	561.342(1) and (2) shall continue in full force and effect, and
171	the division shall cause such revenue to be returned to the
172	municipality or county in the manner provided for in s. 561.32
173	or s. 561.342(1) and (2); and
174	(2)  Ten percent of the revenues derived from retail
175	tobacco products dealer permit fees collected under s. 569.003
176	shall be transferred to the Department of Education to provide
177	for teacher training and for research and evaluation to reduce
178	and prevent the use of tobacco products by children.
179	Section 8.  Except as otherwise expressly provided in this
180	act, this act shall take effect July 1, 2005.

CODING: Words stricken are deletions; words underlined are additions.