HB 7105

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	providing for future deletion of a provision providing for
7	payment and credit of alcoholic beverage surcharge funds
8	to the General Revenue Fund to conform; terminating the
9	Children and Adolescents Substance Abuse Trust Fund within
10	the Department of Children and Family Services; providing
11	for disposition of balances in and revenues of such trust
12	fund; amending s. 215.20, F.S.; conforming provisions to
13	the repeal of the trust fund; amending s. 561.501, F.S.;
14	deleting a provision imposing a surcharge on alcoholic
15	beverages sold for consumption on the premises; amending
16	s. 561.025, F.S., to conform; providing for future repeal
17	of s. 561.501, F.S., relating to the collection of the
18	alcoholic beverage surcharge; providing an appropriation;
19	providing effective dates.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1.  Subsection (4) of section 561.121, Florida
24	Statutes, is amended to read:
25	561.121  Deposit of revenue.--
26	(4)(a)  State funds collected pursuant to s. 561.501 shall
27	be paid into the State Treasury and credited to the General
28	Revenue Fund following accounts:
29	1.  Twenty-seven and two-tenths percent of the surcharge on
30	the sale of alcoholic beverages for consumption on premises
31	shall be transferred to the Children and Adolescents Substance
32	Abuse Trust Fund, which shall remain with the Department of
33	Children and Family Services for the purpose of funding programs
34	directed at reducing and eliminating substance abuse problems
35	among children and adolescents.
36	2.  The remainder of collections shall be credited to the
37	General Revenue Fund.
38	(b)  For the 2004-2005 state fiscal year only, and
39	notwithstanding the provisions of subparagraph (a)1., moneys in
40	the Children and Adolescents Substance Abuse Trust Fund may also
41	be used for the purpose of funding programs directed at reducing
42	and eliminating substance abuse problems among adults. This
43	paragraph expires July 1, 2005.
44	Section 2.  Effective July 1, 2008, subsection (4) of
45	section 561.121, Florida Statutes, as amended by this act, is
46	amended to read:
47	561.121  Deposit of revenue.--
48	(4)  State funds collected pursuant to s. 561.501 shall be
49	paid into the State Treasury and credited to the General Revenue
50	Fund.
51	Section 3.  (1)  The Children and Adolescents Substance
52	Abuse Trust Fund within the Department of Children and Family
53	Services, FLAIR number 60-2-088, is terminated.
54	(2)  The current balance remaining in and all revenues of
55	the trust fund shall be transferred to the General Revenue Fund.
56	(3)  The Department of Children and Family Services shall
57	pay any outstanding debts and obligations of the terminated fund
58	as soon as practicable, and the Chief Financial Officer shall
59	close out and remove the terminated fund from the various state
60	accounting systems using generally accepted accounting
61	principles concerning warrants outstanding, assets, and
62	liabilities.
63	Section 4.  Paragraph (e) of subsection (4) of section
64	215.20, Florida Statutes, is amended to read:
65	215.20  Certain income and certain trust funds to
66	contribute to the General Revenue Fund.--
67	(4)  The income of a revenue nature deposited in the
68	following described trust funds, by whatever name designated, is
69	that from which the appropriations authorized by subsection (3)
70	shall be made:
71	(e)  Within the Department of Children and Family Services:
72	1.  The Administrative Trust Fund.
73	2.  The Child Welfare Training Trust Fund.
74	3.  The Children and Adolescents Substance Abuse Trust
75	Fund.
76	3.4.  The Domestic Violence Trust Fund.
77	4.5.  The Grants and Donations Trust Fund.
78	5.6.  The Operations and Maintenance Trust Fund.
79
80	The enumeration of the foregoing moneys or trust funds shall not
81	prohibit the applicability thereto of s. 215.24 should the
82	Governor determine that for the reasons mentioned in s. 215.24
83	the money or trust funds should be exempt herefrom, as it is the
84	purpose of this law to exempt income from its force and effect
85	when, by the operation of this law, federal matching funds or
86	contributions or private grants to any trust fund would be lost
87	to the state.
88	Section 5.  Section 561.501, Florida Statutes, is amended
89	to read:
90	561.501  Surcharge on sale of alcoholic beverages for
91	consumption on the premises; penalty.--
92	(1)  Notwithstanding s. 561.50 or any other provision of
93	the Beverage Law, a surcharge of 3.34 cents is imposed upon each
94	ounce of liquor and each 4 ounces of wine, a surcharge of 2
95	cents is imposed on each 12 ounces of cider, and a surcharge of
96	1.34 cents is imposed on each 12 ounces of beer sold at retail
97	for consumption on premises licensed by the division as an
98	alcoholic beverage vendor. However, the surcharges imposed under
99	this subsection need not be paid upon such beverages when they
100	are sold by an organization that is licensed by the division
101	under s. 561.422 or s. 565.02(4) as an alcoholic beverage vendor
102	and that is determined by the Internal Revenue Service to be
103	currently exempt from federal income tax under s. 501(c)(3),
104	(4), (5), (6), (7), (8), or (19) of the Internal Revenue Code of
105	1986, as amended.
106	(1)(2)  The vendor shall report and remit payments to the
107	division each month by the 15th of the month following the month
108	in which the surcharges are imposed. For purposes of
109	compensating the retailer for the keeping of prescribed records
110	and the proper accounting and remitting of surcharges imposed
111	under this section, the retailer shall be allowed to deduct from
112	the payment due the state 1 percent of the amount of the
113	surcharge due. Retail records shall be kept on the quantities of
114	all liquor, wine, and beer purchased, inventories, and sales.
115	However, a collection allowance is not allowed on any
116	collections that are not timely remitted. If by the 20th of the
117	month following the month in which the surcharges are imposed,
118	reports and remittances are not made, the division shall assess
119	a late penalty in the amount of 10 percent of the amount due per
120	month for each 30 days, or fraction thereof, after the 20th of
121	the month, not to exceed a total penalty of 50 percent, in the
122	aggregate, of any unpaid surcharges. The division shall
123	establish, by rule, the required reporting, collection, and
124	accounting procedures. Records must be maintained for 3 years.
125	Failure to accurately and timely remit surcharges imposed under
126	this section is a violation of the Beverage Law.
127	(2)(3)(a)  The division may compromise a taxpayer's
128	liability for the surcharge imposed by this section upon the
129	grounds of doubt as to liability for or collectibility of such
130	tax. A taxpayer's liability for penalties as prescribed by this
131	section may be settled or compromised if the division finds that
132	the noncompliance is due to reasonable cause and not to willful
133	negligence, willful neglect, or fraud. The division shall
134	maintain records of all compromises, and the records must state
135	the basis for the compromise.
136	(b)  The division may enter into agreements for scheduling
137	payments of taxes, interest, and penalties prescribed in this
138	section.
139	(c)  The division shall establish by rule guidelines and
140	procedures for administering this section.
141	(3)(4)  If any vendor fails to remit the surcharge, or any
142	portion thereof, by the 20th of the month following the month in
143	which the surcharges are imposed, there shall be added to the
144	amount due interest at the rate of 1 percent per month of the
145	amount due from the date due until paid. Interest on the
146	delinquent tax shall be calculated beginning on the 21st day of
147	the month following the month for which the surcharge is due.
148	(4)(5)  All penalties and interest imposed by this section
149	are payable to and collectible by the division in the same
150	manner as if they were a part of the tax imposed. The division
151	may settle or compromise any such interest or penalty under
152	paragraph (2)(a) (3)(a).
153	Section 6.  Section 561.025, Florida Statutes, is amended
154	to read:
155	561.025  Alcoholic Beverage and Tobacco Trust Fund.--There
156	is created within the State Treasury the Alcoholic Beverage and
157	Tobacco Trust Fund. All funds collected by the division under
158	ss. 210.15, 210.40, or under s. 569.003 and the Beverage Law
159	with the exception of state funds collected pursuant to ss.
160	561.501, 563.05, 564.06, and 565.12 shall be deposited in the
161	State Treasury to the credit of the trust fund, notwithstanding
162	any other provision of law to the contrary. Moneys deposited to
163	the credit of the trust fund shall be used to operate the
164	division and to provide a proportionate share of the operation
165	of the office of the secretary and the Division of
166	Administration of the Department of Business and Professional
167	Regulation; except that:
168	(1)  The revenue transfer provisions of ss. 561.32 and
169	561.342(1) and (2) shall continue in full force and effect, and
170	the division shall cause such revenue to be returned to the
171	municipality or county in the manner provided for in s. 561.32
172	or s. 561.342(1) and (2); and
173	(2)  Ten percent of the revenues derived from retail
174	tobacco products dealer permit fees collected under s. 569.003
175	shall be transferred to the Department of Education to provide
176	for teacher training and for research and evaluation to reduce
177	and prevent the use of tobacco products by children.
178	Section 7.  Effective July 1, 2008, section 561.501,
179	Florida Statutes, is repealed.
180	Section 8.  The sum of $11,298,205 is appropriated from the
181	General Revenue Fund to the Department of Children and Family
182	Services for purposes of reducing or eliminating substance abuse
183	in children and adolescents.
184	Section 9.  Except as otherwise expressly provided in this
185	act, this act shall take effect July 1, 2007.

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