Senate Bill 0286
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SB 286
By Senator Geller
29-262-00
1 A bill to be entitled
2 An act relating to alcoholic beverages;
3 amending s. 561.501, F.S.; providing an
4 exemption from the alcoholic beverage surcharge
5 to certain nonprofit and veterans'
6 organizations; providing an effective date.
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8 Be It Enacted by the Legislature of the State of Florida:
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10 Section 1. Subsection (1) of section 561.501, Florida
11 Statutes, is amended to read:
12 561.501 Surcharge on sale of alcoholic beverages for
13 consumption on the premises; penalty.--
14 (1) Notwithstanding s. 561.50 or any other provision
15 of the Beverage Law, a surcharge of 6.67 cents is imposed upon
16 each ounce of liquor and each 4 ounces of wine, a surcharge of
17 4 cents is imposed on each 12 ounces of cider, and a surcharge
18 of 2.67 cents is imposed on each 12 ounces of beer sold at
19 retail for consumption on premises licensed by the division as
20 an alcoholic beverage vendor. However, the surcharges imposed
21 under this subsection need not be paid upon such beverages
22 when they are sold by an organization that is licensed by the
23 division under s. 565.02(4) or s. 561.422 as an alcoholic
24 beverage vendor and that is determined by the Internal Revenue
25 Service to be currently exempt from federal income tax under
26 s. 501(c)(3) or (19) of the Internal Revenue Code of 1986, as
27 amended.
28 Section 2. This act shall take effect July 1, 2000.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SB 286
29-262-00
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2 SENATE SUMMARY
3 Provides an exemption from the alcoholic beverage
surcharge to certain nonprofit and veterans'
4 organizations.
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