Bill Amendment: FL S0698 | 2016 | Regular Session
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: Alcoholic Beverages and Tobacco
Status: 2016-04-06 - Chapter No. 2016-190, companion bill(s) passed, see HB 7099 (Ch. 2016-220) [S0698 Detail]
Download: Florida-2016-S0698-Senate_Committee_Amendment_820114.html
Bill Title: Alcoholic Beverages and Tobacco
Status: 2016-04-06 - Chapter No. 2016-190, companion bill(s) passed, see HB 7099 (Ch. 2016-220) [S0698 Detail]
Download: Florida-2016-S0698-Senate_Committee_Amendment_820114.html
Florida Senate - 2016 COMMITTEE AMENDMENT Bill No. CS for SB 698 Ì820114iÎ820114 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Fiscal Policy (Bradley) recommended the following: 1 Senate Amendment 2 3 Delete lines 299 - 362 4 and insert: 5 2. “Base rate” means an amount equal to the total excise 6 taxes and surcharge paid by all permittees pursuant to this 7 subsection for sales of alcoholic beverages, cigarettes, and 8 other tobacco products taking place between January 1, 2015 and 9 December 31, 2015, inclusive, divided by the sum of the annual 10 capacities of all vessels permitted pursuant to this subsection 11 for calendar year 2015. 12 3. “Embarkation” means an instance where a vessel departs 13 from a port in Florida. 14 4. “Lower berth” means a bed that is: 15 a. Affixed to a vessel; 16 b. Not located above another bed in the same cabin; and 17 c. Located in a cabin not in use by employees of the 18 operator of the vessel or its contractors. 19 5. “Quarterly capacity” means an amount equal to the number 20 of lower berths on a vessel multiplied by the number of 21 embarkations of that vessel during a calendar quarter. 22 (b) It is the finding of the Legislature that passenger 23 vessels engaged exclusively in foreign commerce are susceptible 24 to a distinct and separate classification for purposes of the 25 sale of alcoholic beverages, cigarettes, and other tobacco 26 products under the Beverage Law and chapter 210. 27 (c) Upon the filing of an application and payment of an 28 annual fee of $1,100, the director is authorized to issue a 29 permit authorizing the operator, or, if applicable, his or her 30 concessionaire, of a passenger vessel which has cabin-berth 31 capacity for at least 75 passengers, and which is engaged 32 exclusively in foreign commerce, to sell alcoholic beverages, 33 cigarettes, and other tobacco products on the vessel for 34 consumption on board only: 35 1.(a)During a period not in excess of 24 hours prior to 36 departure while the vessel is moored at a dock or wharf in a 37 port of this state; or 38 2.(b)At any time while the vessel is located in Florida 39 territorial waters and is in transit to or from international 40 waters. 41 42 One such permit shall be required for each such vessel and shall 43 name the vessel for which it is issued. No license shall be 44 required or tax levied by any municipality or county for the 45 privilege of selling beverages, cigarettes, or other tobacco 46 products for consumption on board such vessels. The beverages, 47 cigars, or other tobacco products so sold may be purchased 48 outside the state by the permittee, and the same shall not be 49 considered as imported for the purposes of s. 561.14(3) solely 50 because of such sale. The permittee is not required to obtain 51 its beverages, cigarettes, or other tobacco products from 52 licensees under the Beverage law or chapter 210. Each permittee,53but itshall keep a strict account of the quarterly capacity of 54 each of its vesselsall such beverages sold within this state55 and shall make quarterlymonthlyreports to the division on 56 forms prepared and furnished by the division.A permittee who57sells on board the vessel beverages withdrawn from United States58Bureau of Customs and Border Protection bonded storage on board59the vessel may satisfy such accounting requirement by supplying60the division with copies of the appropriate United States Bureau61of Customs and Border Protection forms evidencing such62withdrawals as importations under United States customs laws.63 (d) EachSuchpermittee shall pay to the state an excise 64 tax for beverages and an excise tax and surcharge for cigarettes 65 and other tobacco products sold pursuant to this subsection 66section, if such excise taxes and surcharge havetaxhasnot 67 previously been paid, in an amount equal to the tax which would68be required to be paid on such sales by a licensed manufacturer69or distributor. The excise taxes and surcharge must be an amount 70 equal to the