House Bill hb0045

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    Florida House of Representatives - 2001                  HB 45

        By Representative Bense






  1                      A bill to be entitled

  2         An act relating to the alcoholic beverage

  3         surcharge; amending s. 561.501, F.S.; providing

  4         that the surcharges on liquor, wine, cider, and

  5         beer sold for consumption on the premises shall

  6         not be imposed beginning July 1, 2001;

  7         repealing s. 561.501, F.S.; removing provisions

  8         relating to imposition, administration, and

  9         enforcement of such surcharges, effective July

10         1, 2004; amending s. 561.025, F.S.; removing

11         the prohibition against deposit of surcharge

12         revenues in the Alcoholic Beverage and Tobacco

13         Trust Fund; amending s. 561.121, F.S., and

14         repealing subsection (4) thereof; removing

15         provisions relating to transfer of a portion of

16         surtax revenues to the Children and Adolescents

17         Substance Abuse Trust Fund, and the remainder

18         to the General Revenue Fund, and providing for

19         deposit of a portion of the excise taxes on

20         malt beverages, wines and other beverages, and

21         liquors in said trust fund; providing effective

22         dates.

23

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

25

26         Section 1.  Section 561.501, Florida Statutes, is

27  amended to read:

28         561.501  Surcharge on sale of alcoholic beverages for

29  consumption on the premises; expiration; penalty.--

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

31  of the Beverage Law, until July 1, 2001, a surcharge of 3.34

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    Florida House of Representatives - 2001                  HB 45

    725-122-01






  1  cents is imposed upon each ounce of liquor and each 4 ounces

  2  of wine, a surcharge of 2 cents is imposed on each 12 ounces

  3  of cider, and a surcharge of 1.34 cents is imposed on each 12

  4  ounces of beer sold at retail for consumption on premises

  5  licensed by the division as an alcoholic beverage vendor.

  6  However, the surcharges imposed under this subsection need not

  7  be paid upon such beverages when they are sold by an

  8  organization that is licensed by the division under s. 561.422

  9  or s. 565.02(4) as an alcoholic beverage vendor and that is

10  determined by the Internal Revenue Service to be currently

11  exempt from federal income tax under s. 501(c)(3), (4), (5),

12  (6), (7), (8), or (19) of the Internal Revenue Code of 1986,

13  as amended. Beginning July 1, 2001, the surcharges provided by

14  this subsection shall no longer be imposed.

15         (2)  The vendor shall report and remit payments to the

16  division each month by the 15th of the month following the

17  month in which the surcharges are imposed.  For purposes of

18  compensating the retailer for the keeping of prescribed

19  records and the proper accounting and remitting of surcharges

20  imposed under this section, the retailer shall be allowed to

21  deduct from the payment due the state 1 percent of the amount

22  of the surcharge due. Retail records shall be kept on the

23  quantities of all liquor, wine, and beer purchased,

24  inventories, and sales.  However, a collection allowance is

25  not allowed on any collections that are not timely remitted.

26  If by the 20th of the month following the month in which the

27  surcharges are imposed, reports and remittances are not made,

28  the division shall assess a late penalty in the amount of 10

29  percent of the amount due per month for each 30 days, or

30  fraction thereof, after the 20th of the month, not to exceed a

31  total penalty of 50 percent, in the aggregate, of any unpaid

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    Florida House of Representatives - 2001                  HB 45

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  1  surcharges.  The division shall establish, by rule, the

  2  required reporting, collection, and accounting procedures.

  3  Records must be maintained for 3 years. Failure to accurately

  4  and timely remit surcharges imposed under this section is a

  5  violation of the Beverage Law.

  6         (3)(a)  The division may compromise a taxpayer's

  7  liability for the surcharge imposed by this section upon the

  8  grounds of doubt as to liability for or collectibility of such

  9  tax.  A taxpayer's liability for penalties as prescribed by

10  this section may be settled or compromised if the division

11  finds that the noncompliance is due to reasonable cause and

12  not to willful negligence, willful neglect, or fraud.  The

13  division shall maintain records of all compromises, and the

14  records must state the basis for the compromise.

15         (b)  The division may enter into agreements for

16  scheduling payments of taxes, interest, and penalties

17  prescribed in this section.

18         (c)  The division shall establish by rule guidelines

19  and procedures for administering this section.

20         (4)  If any vendor fails to remit the surcharge, or any

21  portion thereof, by the 20th of the month following the month

22  in which the surcharges are imposed, there shall be added to

23  the amount due interest at the rate of 1 percent per month of

24  the amount due from the date due until paid. Interest on the

25  delinquent tax shall be calculated beginning on the 21st day

26  of the month following the month for which the surcharge is

27  due.

28         (5)  All penalties and interest imposed by this section

29  are payable to and collectible by the division in the same

30  manner as if they were a part of the tax imposed.  The

31

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    Florida House of Representatives - 2001                  HB 45

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  1  division may settle or compromise any such interest or penalty

  2  under paragraph (3)(a).

  3         Section 2.  Effective July 1, 2004, section 561.501,

  4  Florida Statutes, is repealed.

  5         Section 3.  Section 561.025, Florida Statutes, is

  6  amended to read:

  7         561.025  Alcoholic Beverage and Tobacco Trust

  8  Fund.--There is created within the State Treasury the

  9  Alcoholic Beverage and Tobacco Trust Fund. All funds collected

10  by the division under ss. 210.15, 210.40, or under s. 569.003

11  and the Beverage Law with the exception of state funds

12  collected pursuant to ss. 561.501, 563.05, 564.06, and 565.12

13  shall be deposited in the State Treasury to the credit of the

14  trust fund, notwithstanding any other provision of law to the

15  contrary.  Moneys deposited to the credit of the trust fund

16  shall be used to operate the division and to provide a

17  proportionate share of the operation of the office of the

18  secretary and the Division of Administration of the Department

19  of Business and Professional Regulation; except that:

20         (1)  The revenue transfer provisions of ss. 561.32 and

21  561.342(1) and (2) shall continue in full force and effect,

22  and the division shall cause such revenue to be returned to

23  the municipality or county in the manner provided for in s.

24  561.32 or s. 561.342(1) and (2); and

25         (2)  Ten percent of the revenues derived from retail

26  tobacco products dealer permit fees collected under s. 569.003

27  shall be transferred to the Department of Education to provide

28  for teacher training and for research and evaluation to reduce

29  and prevent the use of tobacco products by children.

30

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    Florida House of Representatives - 2001                  HB 45

    725-122-01






  1         Section 4.  Subsection (4) of section 561.121, Florida

  2  Statutes, is repealed, and subsection (1) of said section is

  3  amended to read:

  4         561.121  Deposit of revenue.--

  5         (1)  All state funds collected pursuant to ss. 563.05,

  6  564.06, and 565.12 shall be paid into the State Treasury and

  7  disbursed in the following manner:

  8         (a)  Two percent of monthly collections of the excise

  9  taxes on alcoholic beverages established in ss. 563.05,

10  564.06, and 565.12 shall be deposited into the Alcoholic

11  Beverage and Tobacco Trust Fund to meet the division's

12  appropriation for the state fiscal year.

13         (b)  Ten million dollars annually shall be deposited

14  into the Children and Adolescents Substance Abuse Trust Fund,

15  which shall remain with the Department of Children and Family

16  Services for the purpose of funding programs directed at

17  reducing and eliminating substance abuse problems among

18  children and adolescents.

19         (c)(b)  The remainder of collection shall be credited

20  to the General Revenue Fund.

21         Section 5.  Except as otherwise provided herein, this

22  act shall take effect July 1, 2001.

23

24            *****************************************

25                          HOUSE SUMMARY

26
      Provides that the surcharges on liquor, wine, cider, and
27    beer sold for consumption on the premises shall not be
      imposed beginning July 1, 2001, and retains provisions
28    relating to administration and enforcement of such
      surcharges until July 1, 2004. Provides for deposit of a
29    portion of the excise taxes on malt beverages, wines and
      other beverages, and liquors in the Children and
30    Adolescents Substance Abuse Trust Fund; present law
      provides for deposit of a portion of surcharge revenues
31    in the trust fund.

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