CODING: Words stricken are deletions; words underlined are additions.
House Bill 3181




    Florida House of Representatives - 1998                HB 3181

        By Representative D. Prewitt






  1                      A bill to be entitled

  2         An act relating to alcoholic beverage taxes;

  3         amending s. 561.501, F.S.; exempting from the

  4         surcharge on the sale of alcoholic beverages

  5         for consumption on the premises specified

  6         tax-exempt organizations which are licensed

  7         vendors, including religious, charitable,

  8         scientific, literary, educational, and similar

  9         organizations, civic organizations, employees'

10         associations, clubs, fraternal benefit

11         societies, fraternal lodges, and armed forces

12         and veterans' organizations; providing an

13         effective date.

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15  Be It Enacted by the Legislature of the State of Florida:

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17         Section 1.  Subsection (1) of section 561.501, Florida

18  Statutes, is amended to read:

19         561.501  Surcharge on sale of alcoholic beverages for

20  consumption on the premises; penalty.--

21         (1)  Notwithstanding s. 561.50 or any other provision

22  of the Beverage Law, a surcharge of 10 cents is imposed upon

23  each ounce of liquor and each 4 ounces of wine, a surcharge of

24  6 cents is imposed on each 12 ounces of cider, and a surcharge

25  of 4 cents is imposed on each 12 ounces of beer sold at retail

26  for consumption on premises licensed by the division as an

27  alcoholic beverage vendor.  However, the surcharge imposed by

28  this section does not apply if the licensed vendor is an

29  organization which is exempt from federal income taxation

30  pursuant to 26 U.S.C. s. 501(c)(3), (4), (7), (8), (10), or

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






    Florida House of Representatives - 1998                HB 3181

    566-119-98






  1  (19) and which has a current determination letter from the

  2  Internal Revenue Service.

  3         Section 2.  This act shall take effect July 1 of the

  4  year in which enacted.

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  7                          HOUSE SUMMARY

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      Exempts from the surcharge on the sale of alcoholic
  9    beverages for consumption on the premises specified
      tax-exempt organizations which are licensed vendors,
10    including religious, charitable, scientific, literary,
      educational, and similar organizations, civic
11    organizations, employees' associations, clubs, fraternal
      benefit societies, fraternal lodges, and armed forces and
12    veterans' organizations.

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