Florida Senate - 2016                        COMMITTEE AMENDMENT
       Bill No. CS for SB 698
       
       
       
       
       
       
                                Ì820114iÎ820114                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/04/2016           .                                
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       The Committee on Fiscal Policy (Bradley) recommended the
       following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 299 - 362
    4  and insert:
    5         2. “Base rate” means an amount equal to the total excise
    6  taxes and surcharge paid by all permittees pursuant to this
    7  subsection for sales of alcoholic beverages, cigarettes, and
    8  other tobacco products taking place between January 1, 2015 and
    9  December 31, 2015, inclusive, divided by the sum of the annual
   10  capacities of all vessels permitted pursuant to this subsection
   11  for calendar year 2015.
   12         3. “Embarkation” means an instance where a vessel departs
   13  from a port in Florida.
   14         4. “Lower berth” means a bed that is:
   15         a. Affixed to a vessel;
   16         b. Not located above another bed in the same cabin; and
   17         c. Located in a cabin not in use by employees of the
   18  operator of the vessel or its contractors.
   19         5. “Quarterly capacity” means an amount equal to the number
   20  of lower berths on a vessel multiplied by the number of
   21  embarkations of that vessel during a calendar quarter.
   22         (b) It is the finding of the Legislature that passenger
   23  vessels engaged exclusively in foreign commerce are susceptible
   24  to a distinct and separate classification for purposes of the
   25  sale of alcoholic beverages, cigarettes, and other tobacco
   26  products under the Beverage Law and chapter 210.
   27         (c) Upon the filing of an application and payment of an
   28  annual fee of $1,100, the director is authorized to issue a
   29  permit authorizing the operator, or, if applicable, his or her
   30  concessionaire, of a passenger vessel which has cabin-berth
   31  capacity for at least 75 passengers, and which is engaged
   32  exclusively in foreign commerce, to sell alcoholic beverages,
   33  cigarettes, and other tobacco products on the vessel for
   34  consumption on board only:
   35         1.(a) During a period not in excess of 24 hours prior to
   36  departure while the vessel is moored at a dock or wharf in a
   37  port of this state; or
   38         2.(b) At any time while the vessel is located in Florida
   39  territorial waters and is in transit to or from international
   40  waters.
   41  
   42  One such permit shall be required for each such vessel and shall
   43  name the vessel for which it is issued. No license shall be
   44  required or tax levied by any municipality or county for the
   45  privilege of selling beverages, cigarettes, or other tobacco
   46  products for consumption on board such vessels. The beverages,
   47  cigars, or other tobacco products so sold may be purchased
   48  outside the state by the permittee, and the same shall not be
   49  considered as imported for the purposes of s. 561.14(3) solely
   50  because of such sale. The permittee is not required to obtain
   51  its beverages, cigarettes, or other tobacco products from
   52  licensees under the Beverage law or chapter 210. Each permittee,
   53  but it shall keep a strict account of the quarterly capacity of
   54  each of its vessels all such beverages sold within this state
   55  and shall make quarterly monthly reports to the division on
   56  forms prepared and furnished by the division. A permittee who
   57  sells on board the vessel beverages withdrawn from United States
   58  Bureau of Customs and Border Protection bonded storage on board
   59  the vessel may satisfy such accounting requirement by supplying
   60  the division with copies of the appropriate United States Bureau
   61  of Customs and Border Protection forms evidencing such
   62  withdrawals as importations under United States customs laws.
   63         (d) Each Such permittee shall pay to the state an excise
   64  tax for beverages and an excise tax and surcharge for cigarettes
   65  and other tobacco products sold pursuant to this subsection
   66  section, if such excise taxes and surcharge have tax has not
   67  previously been paid, in an amount equal to the tax which would
   68  be required to be paid on such sales by a licensed manufacturer
   69  or distributor. The excise taxes and surcharge must be an amount
   70  equal to the