To establish the process by which passenger vessel permittees will report quarterly capacity and the associated taxes due based on the amended tax method applicable to this classification of licenses regulated by the division.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division of Alcoholic Beverages and Tobacco

RULE NO.:RULE TITLE:

61A-4.041Passenger Vessels Engaged in Foreign Commerce

PURPOSE AND EFFECT: To establish the process by which passenger vessel permittees will report quarterly capacity and the associated taxes due based on the amended tax method applicable to this classification of licenses regulated by the division.

SUMMARY: Section 8 of Ch. 2016-190, Laws of Florida, amended subsection 9 of section 565.02, Florida Statutes, to establish a new method of reporting and remitting excise taxes and surcharge applicable to the sales of alcoholic beverages, cigarettes and other tobacco products on passenger vessels engaged exclusively in foreign commerce. As amended, the subsection requires each passenger vessel permittee to keep a strict account of the quarterly capacity of each of its vessels and make quarterly reports to the Division of Alcoholic Beverages and Tobacco on forms prepared and furnished by the division.

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 FS.

LAW IMPLEMENTED: 210.161, 210.60, 561.02, 562.408, 562.41, 565.02(9) FS.

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: Renita Walton-Hayes, Division of Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation, 2601 Blair Stone Road, Tallahassee, Florida 32399, [phone], [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

61A-4.041 Passenger Vessels Engaged in Foreign Commerce.

(1)  As used in section 565.02(9)(a)3, F.S., the term “departs” includes every instance a passenger vessel leaves a port in Florida, including instances where the port is neither the initial port nor the final port.

(2)  As used in 565.02(9)(a)(4)a, F.S., the term “affixed” means beds secured to the vessel in such a manner as to limit hazardous movement of the bed while in transit, no matter the form of attachment.

(3) Quarterly reports, taxes and surcharge are due to the division on or before the 15th day of the month following the calendar quarter being reported. Permittees shall:

(a) Include each vessel’s total number of lower berths and embarkations during the reported calendar quarter.

(b) File quarterly reports using the division's electronic filing system and remit payment via electronic funds transfer, unless otherwise directed by the division.

(c) Remit reports, taxes, and surcharge on or before the 15th day of the month after the calendar quarter for which the reports, taxes and surcharge are due. If the 15th day of the month is a Saturday, Sunday or legal holiday, remittance shall be made before the end of the next business day.

(4) For purposes of auditing quarterly reports, permittees shall provide access to records for inspection, and access to vessels for inspection, to any authorized employee of the division. Access to records and vessels shall be provided within 10 days of written request, or if the vessel is not accessible at a Florida port at the time of the request, or within 10 days of the vessel’s return to a Florida port.

(5) Permittees offsetting any Florida tax or surcharge on alcoholic beverages, cigarettes, or other tobacco products for which tax or surcharge has already been paid by a licensed manufacturer or distributor shall provide documentation of payment with the quarterly report.

Rulemaking Authority 561.11 FS. Law Implemented 210.161, 210.60, 561.02, 562.408, 562.41,565.02(9) FS. History–New

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Thomas Philpot, Director, Division of Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Ken Lawson, Secretary, Department of Business and Professional Regulation

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 10/17/16

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: 9/26/16