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 ...

 

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: 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. The proposed rule is intended 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.

SUBJECT AREA TO BE ADDRESSED: Procedures for passenger vessel permittees to file quarterly reports and remit applicable taxes due as required in the Florida Beverage Law.

RULEMAKING AUTHORITY: 561.11, FS.

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

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Renita Walton-Hayes; Department of Business and Professional Regulation; 2601 Blair Stone Road; Tallahassee, Florida 32399-1020; [phone]; [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.