The purpose of this rulemaking is to update and clarify existing language, remove unnecessary language, and provide the process and forms for licensees and permitees to submit reports electronically through the Division’s ....

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division of Alcoholic Beverages and Tobacco

RULE NO.:RULE TITLE:

61A-4.009Monthly Reports

PURPOSE AND EFFECT: The purpose of this rulemaking is to update and clarify existing language, remove unnecessary language, and provide the process and forms for licensees and permitees to submit reports electronically through the Division’s Electronic Database System (EDS) as required following the signing of Senate Bill 1966 by Governor DeSantis.

SUMMARY: The proposed language incorporates the electronic forms to be used by alcoholic beverage licensees to submit required monthly reports and excise taxes to the Division, removes post mark deadlines, and clarifies electronic form submission deadlines and credit and allowance requirements.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: the economic review conducted by the Agency.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 561.11, F.S.

LAW IMPLEMENTED: 561.55, 561.111, F.S.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Kate Marshman, Counsel for Compliance and Regulatory Affairs, Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, 2601 Blair Stone Road, Tallahassee, Florida 32399, [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

Substantial rewording of Rule 61A-4.009 follows. See Florida Administrative Code for present text.

61A-4.009 Monthly Reports.

(1) On or before the 10th day of each month, manufacturers, distributors, brokers, sales agents, and importers of alcoholic beverages shall remit to the Division the appropriate excise taxes along with full and complete reports that reflect the details of all transactions for the previous month on the appropriate and applicable forms listed below:

(a) Form DBPR ABT 4000A-100, Alcoholic Beverage Distributor’s Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX;

(b) Form DBPR ABT 4000A-110, Liquor Distiller's and Rectifier's Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX;

(c) Form DBPR ABT 4000A-110CD, Craft Distillery Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX;

(d) Form DBPR ABT 4000A-125, Beverages Shipped To/Within Florida Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX;

(e) Form DBPR ABT 4000A-130, Vendor's Malt Manufacturing Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX;

(f) Form DBPR ABT 4000A-135, Beer Manufacturer’s Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX;

(g) Form DBPR ABT 4000A-140DW, Domestic Wine Manufacturer's Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX; and

(h) Form DBPR ABT 4000A-140IW, Imported Wine Manufacturer's Monthly Report, effective XX-XX, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX.

(2) The required monthly reports listed in subsection (1) above and the appropriate excise taxes shall be deemed to be filed in a timely manner when the report and remittance are received in the Divison’s Electronic Data Submission (EDS) System by 11:59PM on the 10th day of the month, or in those cases where the 10th falls on a Saturday, Sunday or legal holiday, monthly reports and remittances shall be accepted as timely filed if submitted to the Division on or before 11:59PM on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, the term “legal holiday” refers to the same days designated in Section 110.117, F.S.

(3) Licensees who timely submit reports and excise taxes, as required in subsection (2) above, shall qualify for collection credits and allowances under the Beverage Law.  Licensees who fail to timely report and remit excise taxes, as required in subsection (2) above, shall forfeit all rights and privileges of collection credits and allowances authorized by the Beverage Law, and shall be deemed delinquent.

Rulemaking Authority 561.11 FS. Law Implemented 561.55, 561.111 FS. History–Repromulgated 12-19-74, Formerly 7A-4.09, Amended 8-20-87, Formerly 7A-4.009, Amended MM-DD-YY.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Kate Marshman, Counsel for Compliance and Regulatory Affairs, Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, 2601 Blair Stone Road, Tallahassee, Florida 32399, [e-mail]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Julie I. Brown, Secretary, Department of Business and Professional Regulation

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 04, 2021

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: October 11, 2021