Purpose


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.