The purpose and effect of the proposed rule amendment will be to set forth calculation procedures to be used in determining the appropriate fee to assess when a quota license is being transferred pursuant to the requirements set forth in Section 561....

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Division of Alcoholic Beverages and Tobacco

RULE NO: RULE TITLE
61A-3.0535: Calculation of Quota License Transfer Fees
PURPOSE, EFFECT AND SUMMARY: The purpose and effect of the proposed rule amendment will be to set forth calculation procedures to be used in determining the appropriate fee to assess when a quota license is being transferred pursuant to the requirements set forth in Section 561.32 (3)(a), Florida Statutes.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: A statement of estimated regulatory costs was prepared and there is no significant impact on any business, municipality, or the department with regards to regulatory costs.
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.
SPECIFIC AUTHORITY: 561.11(1) FS.
LAW IMPLEMENTED: 561.32(3)(a) FS.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Cecelia D. Jefferson, Chief Attorney, Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation, 1940 North Monroe Street, Tallahassee, Florida 32399, [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

61A-3.0535 Calculation of Quota License Transfer Fee.

The Division will follow the below listed procedure to calculate the fee associated with the transfer of a quota alcoholic beverage license, using DBPR Form AB&T 6006, Division of Alcoholic Beverages and Tobacco Quota License Transfer Fee Computation:

(1) Calculation of the transfer fee shall be as follows:

(a) Determine the amount of gross sales in all active sales months within the immediately preceding three (3) years and enter on line A;

(b) Determine the number of active sales months within the three years immediately preceding submission of the application for transfer and enter on line B;

(c) Divide the number of active sales months by 12 and enter on line C;

(d) Divide gross sales from line A by the result entered on line C and enter on line D;

(e) Multiply the total from line D by 4 mills (.004) and enter on line E;

(f) The result will be the transfer fee that must be paid; however, the transfer fee shall not exceed $5,000.00, in accordance with Section 561.32(3)(a), Florida Statutes.

(2) “Active Sales Month” is defined as any month during the preceding 3 years in which actual sales of alcoholic beverages were made.

(3) Each application for transfer for which a fee is to be applied by computation must include documentation in the file to support the numbers used. The Division will accept the following documents as documentation for computing the transfer fee:

(a) Affidavit or statement of applicant requesting to pay the maximum $5,000.00 transfer fee.

(b) Distributor records.

(c) Department of Revenue Sales Tax Records.

(d) Accounting records.

(e) Income Tax records.

(4) If the records provided pursuant to subsection three (3) above do not show a breakdown of gross sales of alcoholic beverages, the Division may accept a sworn affidavit from a Certified Public Accountant having reviewed the records of the business estimating the percentage of gross sales attributable to gross alcoholic beverage sales. The Division will verify such estimate using the records submitted pursuant to subsection three (3) above.

(5) If the records or lack of records reflect no sales of alcoholic beverages or the license has been inactive for the three (3) years immediately preceding the filing of the transfer application, the transferee shall pay $5,000.00.

(6) If the license has been in existence for less than three (3) years and there have been no sales of alcoholic beverages during this period the tax will be computed on zero sales, and the tax will be zero.

(7) DBPR Form AB&T 6006, Division of Alcoholic Beverages and Tobacco Quota License Transfer Fee Computation is incorporated herein by reference.

Specific Authority 561.11(1) FS. Law Implemented 561.32(3)(a) FS. History–New________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Debi Pender, Deputy Director, Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation, 1940 North Monroe Street, Tallahassee, Florida 32399-2202
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Charles W. Drago, Secretary, Department of Business and Professional Regulation
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 23, 2008
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: June 18, 2008