House Bill hb0645

    Florida House of Representatives - 2001                 HB 645

        By Representative Henriquez






  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 surcharge on alcoholic

  5         beverages for specified nonprofit

  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 3.34 cents is imposed upon

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

17  2 cents is imposed on each 12 ounces of cider, and a surcharge

18  of 1.34 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 a nonprofit an organization that is

23  licensed by the division under s. 561.422 or s. 565.02(4) as

24  an alcoholic beverage vendor and that is determined by the

25  Internal Revenue Service to be currently exempt from federal

26  income tax under s. 501(c)(2), (3), (4), (5), (6), (7), (8),

27  (10), or (19) of the Internal Revenue Code of 1986, as

28  amended.

29         Section 2.  This act shall take effect upon becoming a

30  law.

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    Florida House of Representatives - 2001                 HB 645

    716-121-01






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  2                          SENATE SUMMARY

  3    Provides an exemption from the surcharge on alcoholic
      beverages sold at retail for consumption on the premises
  4    by specified licensed nonprofit organizations.

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