Florida Senate - 2016                        COMMITTEE AMENDMENT
       Bill No. SB 698
       
       
       
       
       
       
                                Ì103886KÎ103886                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/15/2016           .                                
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       The Committee on Regulated Industries (Bradley) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 210.13, Florida Statutes, is amended to
    6  read
    7         210.13 Determination of tax on failure to file a return.—If
    8  a dealer or other person required to remit the tax under this
    9  part fails to file any return required under this part, or
   10  having filed an incorrect or insufficient return, fails to file
   11  a correct or sufficient return, as the case may require, within
   12  10 days after the giving of notice to the dealer by the Division
   13  of Alcoholic Beverages and Tobacco that such return or corrected
   14  or sufficient return is required, the division shall determine
   15  the amount of tax due by such dealer any time within 3 years
   16  after the making of the earliest sale included in such
   17  determination and give written notice of such determination to
   18  such dealer. Such a determination shall finally and irrevocably
   19  fix the tax unless the dealer against whom it is assessed shall,
   20  within 30 days after the giving of notice of such determination,
   21  apply to the division for a hearing. Judicial review shall not
   22  be granted unless the amount of tax stated in the decision, with
   23  penalties thereon, if any, shall have been first deposited with
   24  the division, and an undertaking or bond filed in the court in
   25  which such cause may be pending in such amount and with such
   26  sureties as the court shall approve, conditioned that if such
   27  proceeding be dismissed or the decision of the division
   28  confirmed, the applicant for review will pay all costs and
   29  charges which may accrue against the applicant in the
   30  prosecution of the proceeding. At the option of the applicant,
   31  such undertaking or bond may be in an additional sum sufficient
   32  to cover the tax, penalties, costs, and charges aforesaid, in
   33  which event the applicant shall not be required to pay such tax
   34  and penalties precedent to the granting of such review by such
   35  court.
   36         Section 2. Paragraph (a) of subsection (1) of section
   37  218.32, Florida Statutes, is amended to read
   38         218.32 Annual financial reports; local governmental
   39  entities.—
   40         (1)(a) Each local governmental entity that is determined to
   41  be a reporting entity, as defined by generally accepted
   42  accounting principles, and each independent special district as
   43  defined in s. 189.012, shall submit to the department a copy of
   44  its annual financial report for the previous fiscal year in a
   45  format prescribed by the department. The annual financial report
   46  must include a list of each local governmental entity included
   47  in the report and each local governmental entity that failed to
   48  provide financial information as required by paragraph (b). The
   49  annual financial report must also include all revenues derived
   50  from the use of temporary permits obtained by a reporting entity
   51  pursuant to s. 561.422. The chair of the governing body and the
   52  chief financial officer of each local governmental entity shall
   53  sign the annual financial report submitted pursuant to this
   54  subsection attesting to the accuracy of the information included
   55  in the report. The county annual financial report must be a
   56  single document that covers each county agency.
   57         Section 3. Subsection (22) is added to section 561.01,
   58  Florida Statutes, to read:
   59         561.01 Definitions.—As used in the Beverage Law:
   60         (22) “Railroad transit station” means a platform or
   61  terminal facility where passenger trains operating on a guided
   62  rail system according to a fixed schedule between two or more
   63  cities regularly stop to load and unload passengers or goods.
   64  The term includes a passenger waiting lounge or dining, retail,
   65  entertainment, or recreational facilities within the premises
   66  owned or leased by the railroad operator or owner.
   67         Section 4. Paragraphs (h) and (i) of subsection (1) of
   68  section 561.29, Florida Statutes, are amended to read:
   69         561.29 Revocation and suspension of license; power to
   70  subpoena.—
   71         (1) The division is given full power and authority to
   72  revoke or suspend the license of any person holding a license
   73  under the Beverage Law, when it is determined or found by the
   74  division upon sufficient cause appearing of:
   75         (h) Failure by the holder of any license under s. 561.20(1)
   76  to maintain the licensed premises in an active manner in which
   77  the licensed premises are open for the bona fide sale of
   78  authorized alcoholic beverages during regular business hours of
   79  at least 6 hours a day for a period of 120 days or more during
   80  any 12-month period commencing 18 months after the acquisition
   81  of the license by the licensee, regardless of the date the
   82  license was originally issued. Every licensee must notify the
   83  division in writing of any period during which his or her
   84  license is inactive and place the physical license with the
   85  division to be held in an inactive status. The division shall,
   86  upon written request of the licensee, give a written waiver or
   87  extension of the requirement of this paragraph for a period not
   88  to exceed 12 months may waive or extend the requirement of this
   89  section upon the finding of hardship, including the purchase of
   90  the license in order to transfer it to a newly constructed or
   91  remodeled location. However, during such closed period, the
   92  licensee shall make reasonable efforts toward restoring the
   93  license to active status. This paragraph shall apply to all
   94  annual license periods commencing on or after July 1, 1981, but
   95  shall not apply to licenses issued after September 30, 1988.
   96         (i) Failure of any licensee issued a new or transfer
   97  license after September 30, 1988, under s. 561.20(1) to maintain
   98  the licensed premises in an active manner in which the licensed
   99  premises are open for business to the public for the bona fide
  100  retail sale of authorized alcoholic beverages during regular and
  101  reasonable business hours for at least 8 hours a day for a
  102  period of 210 days or more during any 12-month period commencing
  103  6 months after the acquisition of the license by the licensee.
  104  It is the intent of this act that for purposes of compliance
  105  with this paragraph, a licensee shall operate the licensed
  106  premises in a manner so as to maximize sales and tax revenues
  107  thereon; this includes maintaining a reasonable inventory of
  108  merchandise, including authorized alcoholic beverages, and the
  109  use of good business practices to achieve the intent of this
  110  law. Any attempt by a licensee to circumvent the intent of this
  111  law shall be grounds for revocation or suspension of the
  112  alcoholic beverage license. Every licensee must notify the
  113  division in writing of any period during which his or her
  114  license is inactive and place the physical license with the
  115  division to be held in an inactive status. The division shall
  116  may, upon written request of the licensee, give a written waiver
  117  or extension of the this requirement of this paragraph for a
  118  period not to exceed 24 12 months in cases where the licensee
  119  demonstrates that the licensed premises has been physically
  120  destroyed through no fault of the licensee, when the licensee
  121  has suffered an incapacitating illness or injury which is likely
  122  to be prolonged, or when the licensed premises has been
  123  prohibited from making sales as a result of any action of any
  124  court of competent jurisdiction. Any waiver given pursuant to
  125  this subsection may be continued upon subsequent written request
  126  showing that substantial progress has been made toward restoring
  127  the licensed premises to a condition suitable for the resumption
  128  of sales or toward allowing for a court having jurisdiction over
  129  the premises to release said jurisdiction, or that an
  130  incapacitating illness or injury continues to exist. However, in
  131  no event may the waivers necessitated by any one occurrence
  132  cumulatively total more than 24 months. Every licensee shall
  133  notify the division in writing of any period during which his or
  134  her license is inactive and place the physical license with the
  135  division to be held in an inactive status.
  136         Section 5. Section 561.4205, Florida Statutes, is created
  137  to read:
  138         561.4205 Keg deposits; limited alternative inventory and
  139  reconciliation process.—
  140         (1)  A distributor selling an alcoholic beverage to a
  141  vendor in bulk, by recyclable keg or other similar reusable
  142  container, for the purpose of sale in draft form on tap, must
  143  charge the vendor a deposit, to be referred to as a “keg
  144  deposit,” in an amount not less than that charged to the
  145  distributor by the manufacturer for each keg or container of the
  146  beverage sold. The deposit amount charged to a vendor for a
  147  draft keg or container of a like brand must be uniform. Charges
  148  made for deposits collected or credits allowed for empty kegs or
  149  containers returned must be shown separately on all sale tickets
  150  or invoices. A copy of such sales tickets or invoices must be
  151  given to the vendor at the time of delivery.
  152         (2) In lieu of receiving a keg deposit, a distributor
  153  selling alcoholic beverages by recyclable keg or other similar
  154  reusable container for the purpose of sale in draft form to a
  155  vendor identified in s. 561.01(18) or s. 565.02(6) or (7) shall
  156  implement an inventory and reconciliation process with such
  157  vendor in which an accounting of kegs is completed and any loss
  158  or variance in the number of kegs is paid for by the vendor on a
  159  per-keg basis equivalent to the required keg deposit. This
  160  inventory and reconciliation process may occur twice per year,
  161  at the discretion of the distributor, but must occur at least
  162  annually. Upon completion of an agreed upon keg inventory and
  163  reconciliation, the vendor shall remit payment within 15 days
  164  after receiving an invoice from the distributor. The vendor may
  165  choose to establish and fund a separate account with the
  166  distributor for the purpose of expediting timely payments.
  167         Section 6. Section 561.422, Florida Statutes, is amended to
  168  read
  169         561.422 Nonprofit civic organizations, municipalities, and
  170  counties; temporary permits.—
  171         (1) Upon the filing of an application, presentation of a
  172  local building and zoning permit, and payment of a fee of $25
  173  per permit, the director of the division may issue a permit
  174  authorizing a bona fide nonprofit civic organization,
  175  municipality, or county to sell alcoholic beverages for
  176  consumption on the premises of an event only, for a period not
  177  to exceed 3 days, subject to any state law or municipal or
  178  county ordinance regulating the time for selling such beverages.
  179  All net profits from sales of alcoholic beverages collected
  180  during the permit period must be retained by the nonprofit civic
  181  organization, municipality, or county. Any such nonprofit civic
  182  organization, municipality, or county may be issued only three
  183  such permits per calendar year. The sworn application filed by a
  184  municipality or county for a temporary permit under this section
  185  must be signed by the chief executive officer of the
  186  municipality or county.
  187         (2) Notwithstanding other provisions of the Beverage Law,
  188  any nonprofit civic organization, municipality, or county
  189  licensed under this section may purchase alcoholic beverages
  190  from a distributor or vendor licensed under the Beverage Law.
  191         (3) All alcoholic beverages purchased for sale by a
  192  municipality or county which remain unconsumed after an event
  193  must be removed from the premises of the event and properly
  194  disposed of by the municipality or county.
  195         Section 7. Subsection (1) of section 562.14, Florida
  196  Statutes, is amended to read:
  197         562.14 Regulating the time for sale of alcoholic and
  198  intoxicating beverages; prohibiting use of licensed premises.—
  199         (1) Except as otherwise provided by county or municipal
  200  ordinance, no alcoholic beverages may not be sold, consumed,
  201  served, or permitted to be served or consumed in any place
  202  holding a license under the division between the hours of
  203  midnight and 7 a.m. of the following day. This section does
  204  shall not apply to railroad transit stations or to railroads
  205  selling only to passengers for consumption on railroad cars.
  206         Section 8. Subsections (2) and (9) of section 565.02,
  207  Florida Statutes, are amended to read:
  208         565.02 License fees; vendors; clubs; caterers; and others.—
  209         (2)(a) Any operator of railroad transit stations,
  210  railroads, or sleeping cars in this state may obtain a license
  211  to sell the beverages mentioned in the Beverage Law on passenger
  212  trains upon the payment of an annual license tax of $2,500, the
  213  tax to be paid to the division. The Such license is good
  214  throughout the state and authorizes shall authorize the licensee
  215  holder thereof to keep for sale and to sell all beverages
  216  mentioned in the Beverage Law on upon any dining, club, parlor,
  217  buffet, or observation car or within the property of a railroad
  218  transit station operated by the licensee. it in this state, but
  219  Such beverages may be sold only to passengers on such upon the
  220  cars or within the property of the railroad transit station and
  221  must be served for consumption thereon. Licenses issued pursuant
  222  to s. 565.02(2)(a) for railroad transit stations may not be
  223  transferred to locations beyond the premises of the railroad
  224  transit station. A municipality or county may not require an
  225  additional license or levy a tax for the privilege of selling
  226  such beverages.
  227         (b) Except for alcoholic beverages sold within the property
  228  of a railroad transit station, it is unlawful for such licensees
  229  to purchase or sell any liquor except in miniature bottles of
  230  not more than 2 ounces. Every such license shall be good
  231  throughout the state. No license shall be required, or tax
  232  levied by any municipality or county, for the privilege of
  233  selling such beverages for consumption in such cars. Such
  234  beverages may shall be sold only on cars in which are posted
  235  certified copies of the licenses issued to the such operator are
  236  posted. Such Certified copies of such licenses shall be issued
  237  by the division upon the payment of a tax of $10.
  238         (c) A limitation of the number of licenses issued pursuant
  239  to this section does not prohibit the issuance of a license
  240  authorized by the Beverage Law or a special license issued
  241  pursuant to s. 561.20 to operators of restaurants, shops, or
  242  other facilities that are part of, or that serve, railroad
  243  transit stations, and any such licenses issued are exempt from
  244  s. 562.45(2). The alcoholic beverages sold by a licensed
  245  operator may be consumed in all areas within the property of the
  246  railroad transit station as defined in s. 561.01(22).
  247         (9)
  248         (a) DEFINITIONS.— As used in this subsection, the term:
  249         1. “Annual capacity” means an amount equal to the number of
  250  lower berths on a vessel multiplied by the number of
  251  embarkations of that vessel during a calendar year.
  252         2. “Base rate” means an amount equal to the total taxes
  253  paid by all permittees pursuant to this subsection for sales of
  254  alcoholic beverages, cigarettes, and other tobacco products
  255  taking place between January 1, 2015 and December 31, 2015,
  256  inclusive, divided by the sum of the annual capacities of all
  257  vessels permitted pursuant to this subsection for calendar year
  258  2015.
  259         3. “Embarkation” means an instance where a vessel departs
  260  from a port in Florida.
  261         4. “Lower berth” means a bed which is:
  262         a. Affixed to a vessel;
  263         b. Not located above another bed in the same cabin; and
  264         c. Located in a cabin not in use by employees of the
  265  operator of the vessel or its contractors.
  266         5. “Quarterly capacity” means an amount equal to the number
  267  of lower berths on a vessel multiplied by the number of
  268  embarkations of that vessel during a calendar quarter.
  269         (b) It is the finding of the Legislature that passenger
  270  vessels engaged exclusively in foreign commerce are susceptible
  271  to a distinct and separate classification for purposes of the
  272  sale of alcoholic beverages, cigarettes, and other tobacco
  273  products under the Beverage Law and chapter 210.
  274         (c) Upon the filing of an application and payment of an
  275  annual fee of $1,100, the director is authorized to issue a
  276  permit authorizing the operator, or, if applicable, his or her
  277  concessionaire, of a passenger vessel which has cabin-berth
  278  capacity for at least 75 passengers, and which is engaged
  279  exclusively in foreign commerce, to sell alcoholic beverages,
  280  cigarettes, and other tobacco products on the vessel for
  281  consumption on board only:
  282         1.(a) During a period not in excess of 24 hours prior to
  283  departure while the vessel is moored at a dock or wharf in a
  284  port of this state; or
  285         2.(b)  At any time while the vessel is located in Florida
  286  territorial waters and is in transit to or from international
  287  waters.
  288         One such permit shall be required for each such vessel and
  289  shall name the vessel for which it is issued. No license shall
  290  be required or tax levied by any municipality or county for the
  291  privilege of selling beverages, cigarettes, or other tobacco
  292  products for consumption on board such vessels. The beverages,
  293  cigars, or other tobacco products so sold may be purchased
  294  outside the state by the permittee, and the same shall not be
  295  considered as imported for the purposes of s. 561.14(3) solely
  296  because of such sale. The permittee is not required to obtain
  297  its beverages, cigarettes, or other tobacco products from
  298  licensees under the Beverage law or chapter 210., but it Each
  299  permittee shall keep a strict account of the quarterly capacity
  300  of each of its vessels all such beverages sold within this state
  301  and shall make quarterly monthly reports to the division on
  302  forms prepared and furnished by the division. A permittee who
  303  sells on board the vessel beverages withdrawn from United States
  304  Bureau of Customs and Border Protection bonded storage on board
  305  the vessel may satisfy such accounting requirement by supplying
  306  the division with copies of the appropriate United States Bureau
  307  of Customs and Border Protection forms evidencing such
  308  withdrawals as importations under United States customs laws.
  309         (d)Each Such permittee shall pay to the state an excise
  310  tax for beverages, cigarettes, and other tobacco products sold
  311  pursuant to this subsection section, if such excise tax has not
  312  previously been paid, in an amount equal to the tax which would
  313  be required to be paid on such sales by a licensed manufacturer
  314  or distributor. The excise tax shall be an amount equal to the
  315  base rate multiplied by the permittee’s quarterly capacity
  316  during the calendar quarter.
  317         (e) A vendor holding such permit shall pay the tax
  318  quarterly monthly to the division at the same time he or she
  319  furnishes the required report. Such report shall be filed on or
  320  before the 15th day of each quarter month for the quarterly
  321  capacity capacity sales occurring during the previous calendar
  322  quarter month.
  323         (f) No later than August 1, 2016, each permittee shall
  324  report the annual capacity for each of its vessels for calendar
  325  year 2015 to the division on forms prepared and furnished by the
  326  division. No later than September 1, 2016, the division shall
  327  calculate the base rate and report it to each permittee. The
  328  base rate shall also be published in the Florida Administrative
  329  Register and on the department’s website.
  330         Section 9. This act shall take effect July 1, 2016.
  331  
  332  ================= T I T L E  A M E N D M E N T ================
  333  And the title is amended as follows:
  334         Delete everything before the enacting clause
  335  and insert:
  336                        A bill to be entitled                      
  337         An act relating to alcoholic beverages and tobacco;
  338         amending s. 210.13, F.S.; revising applicability to
  339         include other persons who may be subject to a
  340         determination of tax on failure to file and return,
  341         which may result in certain penalties, costs, and
  342         charges; amending s. 218.32, F.S.; requiring local
  343         governmental entities to include revenues derived from
  344         the use of temporary alcoholic beverage permits in
  345         annual financial reports; amending s. 561.01, F.S.;
  346         defining the term “railroad transit station”; amending
  347         s. 561.29, F.S.; requiring, rather than authorizing,
  348         the Division of Alcoholic Beverages and Tobacco to
  349         give a licensee a written waiver of certain
  350         requirements; revising the requirements to obtain such
  351         waivers; extending a certain waiver period, not to
  352         exceed 24 months; deleting a provision prohibiting
  353         waivers from totaling more than 24 months; creating s.
  354         561.4205, F.S., requiring an alcoholic beverage
  355         distributor to charge a deposit for certain alcoholic
  356         beverage sales; providing an inventory and
  357         reconciliation process as an accounting alternative
  358         for specified vendors; providing an inventory and
  359         reconciliation process for malt beverage kegs;
  360         amending s. 561.422, F.S.; authorizing the Division of
  361         Alcoholic Beverages and Tobacco within the Department
  362         of Business and Professional Regulation to issue
  363         temporary permits to municipalities and counties to
  364         sell alcoholic beverages for consumption on the
  365         premises of an event; providing conditions for such
  366         permits; requiring such municipalities and counties to
  367         remove and properly dispose of unconsumed alcoholic
  368         beverages; amending s. 562.14, F.S.; exempting
  369         railroad transit stations from provisions regulating
  370         the time during which alcoholic beverages may be sold,
  371         served, and consumed; amending s. 565.02, F.S.;
  372         authorizing operators of railroad transit stations to
  373         obtain licenses to sell alcoholic beverages; revising
  374         the locations where certain beverages may be sold;
  375         prohibiting the transfer of specified licenses to
  376         certain locations; prohibiting a municipality or
  377         county from requiring an additional license or levying
  378         a tax to sell certain beverages; exempting railroad
  379         transit stations from liquor bottle size restrictions;
  380         exempting operators of restaurants, shops, or other
  381         facilities that are part of, or that serve, railroad
  382         transit stations from certain licensing regulations;
  383         authorizing alcoholic beverages to be served in all
  384         areas within the property of a railroad transit
  385         station; providing an effective date.