Bill Text: FL S0698 | 2016 | Regular Session | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Alcoholic Beverages and Tobacco
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Passed) 2016-04-06 - Chapter No. 2016-190, companion bill(s) passed, see HB 7099 (Ch. 2016-220) [S0698 Detail]
Download: Florida-2016-S0698-Comm_Sub.html
Bill Title: Alcoholic Beverages and Tobacco
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Passed) 2016-04-06 - Chapter No. 2016-190, companion bill(s) passed, see HB 7099 (Ch. 2016-220) [S0698 Detail]
Download: Florida-2016-S0698-Comm_Sub.html
Florida Senate - 2016 CS for CS for SB 698 By the Committees on Fiscal Policy; and Regulated Industries; and Senator Bradley 594-03048A-16 2016698c2 1 A bill to be entitled 2 An act relating to alcoholic beverages and tobacco; 3 amending s. 210.13, F.S.; revising applicability to 4 include other persons who may be subject to a 5 determination of tax on failure to file and return; 6 amending s. 218.32, F.S.; requiring local governmental 7 entities to include revenues derived from the use of 8 temporary alcoholic beverage permits in annual 9 financial reports; amending s. 561.01, F.S.; defining 10 the term “railroad transit station”; amending s. 11 561.29, F.S.; requiring, rather than authorizing, the 12 Division of Alcoholic Beverages and Tobacco to give a 13 licensee a written waiver of certain requirements; 14 revising the requirements to obtain such waivers; 15 extending a certain waiver period; deleting a 16 provision prohibiting waiver periods from totaling 17 more than 24 months; creating s. 561.4205, F.S.; 18 requiring an alcoholic beverage distributor to charge 19 a deposit for certain alcoholic beverage sales; 20 providing an inventory and reconciliation process as 21 an accounting alternative for specified vendors; 22 providing an inventory and reconciliation process for 23 malt beverage kegs; amending s. 561.422, F.S.; 24 authorizing the division to issue temporary permits to 25 municipalities and counties to sell alcoholic 26 beverages for consumption on the premises of an event; 27 authorizing the director of the division to issue more 28 than three permits per calendar year under certain 29 circumstances; providing conditions for such permits; 30 requiring certain municipalities and counties to 31 remove and properly dispose of unconsumed alcoholic 32 beverages; amending s. 565.02, F.S.; authorizing 33 operators of railroad transit stations to obtain 34 licenses to sell alcoholic beverages; revising the 35 locations where certain beverages may be sold; 36 prohibiting the transfer of specified licenses to 37 certain locations; prohibiting a municipality or 38 county from requiring an additional license or levying 39 a tax to sell certain beverages; exempting railroad 40 transit stations from liquor bottle size restrictions; 41 authorizing alcoholic beverages to be consumed in all 42 areas within the property of a railroad transit 43 station; defining terms; revising legislative 44 findings; requiring permittees to submit a report to 45 the division; providing requirements for the report; 46 amending s. 565.04, F.S.; authorizing a licensed 47 distributor to transport alcoholic beverages through 48 certain premises under specified circumstances; 49 providing an effective date. 50 51 Be It Enacted by the Legislature of the State of Florida: 52 53 Section 1. Section 210.13, Florida Statutes, is amended to 54 read: 55 210.13 Determination of tax on failure to file a return.—If 56 a dealer or other person required to remit the tax under this 57 part fails to file any return required under this part, or 58 having filed an incorrect or insufficient return, fails to file 59 a correct or sufficient return, as the case may require, within 60 10 days after the giving of notice to the dealer by the Division 61 of Alcoholic Beverages and Tobacco that such return or corrected 62 or sufficient return is required, the division shall determine 63 the amount of tax due by such dealer any time within 3 years 64 after the making of the earliest sale included in such 65 determination and give written notice of such determination to 66 such dealer. Such a determination shall finally and irrevocably 67 fix the tax unless the dealer against whom it is assessed shall, 68 within 30 days after the giving of notice of such determination, 69 apply to the division for a hearing. Judicial review shall not 70 be granted unless the amount of tax stated in the decision, with 71 penalties thereon, if any, shall have been first deposited with 72 the division, and an undertaking or bond filed in the court in 73 which such cause may be pending in such amount and with such 74 sureties as the court shall approve, conditioned that if such 75 proceeding be dismissed or the decision of the division 76 confirmed, the applicant for review will pay all costs and 77 charges which may accrue against the applicant in the 78 prosecution of the proceeding. At the option of the applicant, 79 such undertaking or bond may be in an additional sum sufficient 80 to cover the tax, penalties, costs, and charges aforesaid, in 81 which event the applicant shall not be required to pay such tax 82 and penalties precedent to the granting of such review by such 83 court. 84 Section 2. Paragraph (a) of subsection (1) of section 85 218.32, Florida Statutes, is amended to read: 86 218.32 Annual financial reports; local governmental 87 entities.— 88 (1)(a) Each local governmental entity that is determined to 89 be a reporting entity, as defined by generally accepted 90 accounting principles, and each independent special district as 91 defined in s. 189.012, shall submit to the department a copy of 92 its annual financial report for the previous fiscal year in a 93 format prescribed by the department. The annual financial report 94 must include a list of each local governmental entity included 95 in the report and each local governmental entity that failed to 96 provide financial information as required by paragraph (b). The 97 annual financial report must also include all revenues derived 98 from the use of temporary permits obtained by a reporting entity 99 pursuant to s. 561.422. The chair of the governing body and the 100 chief financial officer of each local governmental entity shall 101 sign the annual financial report submitted pursuant to this 102 subsection attesting to the accuracy of the information included 103 in the report. The county annual financial report must be a 104 single document that covers each county agency. 105 Section 3. Subsection (22) is added to section 561.01, 106 Florida Statutes, to read: 107 561.01 Definitions.—As used in the Beverage Law: 108 (22) “Railroad transit station” means a platform or a 109 terminal facility where passenger trains operating on a guided 110 rail system according to a fixed schedule between two or more 111 cities regularly stop to load and unload passengers or goods. 112 The term includes a passenger waiting lounge and dining, retail, 113 entertainment, or recreational facilities within the premises 114 owned or leased by the railroad operator or owner. 115 Section 4. Paragraphs (h) and (i) of subsection (1) of 116 section 561.29, Florida Statutes, are amended to read: 117 561.29 Revocation and suspension of license; power to 118 subpoena.— 119 (1) The division is given full power and authority to 120 revoke or suspend the license of any person holding a license 121 under the Beverage Law, when it is determined or found by the 122 division upon sufficient cause appearing of: 123 (h) Failure by the holder of any license under s. 561.20(1) 124 to maintain the licensed premises in an active manner in which 125 the licensed premises are open for the bona fide sale of 126 authorized alcoholic beverages during regular business hours of 127 at least 6 hours a day for a period of 120 days or more during 128 any 12-month period commencing 18 months after the acquisition 129 of the license by the licensee, regardless of the date the 130 license was originally issued. Every licensee must notify the 131 division in writing of any period during which his or her 132 license is inactive and place the physical license with the 133 division to be held in an inactive status. The division shall, 134 upon written request of the licensee, give a written waiver or 135 extension of the requirement of this paragraph for a period not 136 to exceed 12 monthsmay waive or extend the requirement of this137section upon the finding of hardship, including the purchase of138the license in order to transfer it to a newly constructed or139remodeled location.However, during such closed period, the140licensee shall make reasonable efforts toward restoring the141license to active status.This paragraph shall apply to all 142 annual license periods commencing on or after July 1, 1981, but 143 shall not apply to licenses issued after September 30, 1988. 144 (i) Failure of any licensee issued a new or transfer 145 license after September 30, 1988, under s. 561.20(1) to maintain 146 the licensed premises in an active manner in which the licensed 147 premises are open for business to the public for the bona fide 148 retail sale of authorized alcoholic beverages during regular and 149 reasonable business hours for at least 8 hours a day for a 150 period of 210 days or more during any 12-month period commencing 151 6 months after the acquisition of the license by the licensee. 152 It is the intent of this act that for purposes of compliance 153 with this paragraph, a licensee shall operate the licensed 154 premises in a manner so as to maximize sales and tax revenues 155 thereon; this includes maintaining a reasonable inventory of 156 merchandise, including authorized alcoholic beverages, and the 157 use of good business practices to achieve the intent of this 158 law. Any attempt by a licensee to circumvent the intent of this 159 law shall be grounds for revocation or suspension of the 160 alcoholic beverage license. Every licensee must notify the 161 division in writing of any period during which his or her 162 license is inactive and place the physical license with the 163 division to be held in an inactive status. The division shall 164may, upon written request of the licensee, give a written waiver 165 or extension of thethisrequirement of this paragraph for a 166 period not to exceed 2412monthsin cases where the licensee167demonstrates that the licensed premises has been physically168destroyed through no fault of the licensee, when the licensee169has suffered an incapacitating illness or injury which is likely170to be prolonged, or when the licensed premises has been171prohibited from making sales as a result of any action of any172court of competent jurisdiction.Any waiver given pursuant to173this subsection may be continued upon subsequent written request174showing that substantial progress has been made toward restoring175the licensed premises to a condition suitable for the resumption176of sales or toward allowing for a court having jurisdiction over177the premises to release said jurisdiction, or that an178incapacitating illness or injury continues to exist. However, in179no event may the waivers necessitated by any one occurrence180cumulatively total more than 24 months. Every licensee shall181notify the division in writing of any period during which his or182her license is inactive and place the physical license with the183division to be held in an inactive status.184 Section 5. Section 561.4205, Florida Statutes, is created 185 to read: 186 561.4205 Keg deposits; limited alternative inventory and 187 reconciliation process.— 188 (1) A distributor selling an alcoholic beverage to a vendor 189 in bulk, by recyclable keg or other similar reusable container, 190 for the purpose of sale in draft form on tap, must charge the 191 vendor a deposit, to be referred to as a “keg deposit,” in an 192 amount not less than that charged to the distributor by the 193 manufacturer for each keg or container of the beverage sold. The 194 deposit amount charged to a vendor for a draft keg or container 195 of a like brand must be uniform. Charges made for deposits 196 collected or credits allowed for empty kegs or containers 197 returned must be shown separately on all sale tickets or 198 invoices. A copy of such sales tickets or invoices must be given 199 to the vendor at the time of delivery. 200 (2) In lieu of receiving a keg deposit, a distributor 201 selling alcoholic beverages by recyclable keg or other similar 202 reusable container for the purpose of sale in draft form to a 203 vendor identified in s. 561.01(18) or s. 565.02(6) or (7) shall 204 implement an inventory and reconciliation process with such 205 vendor in which an accounting of kegs is completed and any loss 206 or variance in the number of kegs is paid for by the vendor on a 207 per-keg basis equivalent to the required keg deposit. This 208 inventory and reconciliation process may occur twice per year, 209 at the discretion of the distributor, but must occur at least 210 annually. Upon completion of an agreed upon keg inventory and 211 reconciliation, the vendor shall remit payment within 15 days 212 after receiving an invoice from the distributor. The vendor may 213 choose to establish and fund a separate account with the 214 distributor for the purpose of expediting timely payments. 215 Section 6. Section 561.422, Florida Statutes, is amended to 216 read 217 561.422 Municipalities, counties, and nonprofit civic 218 organizations; temporary permits.— 219 (1) Upon the filing of an application, presentation of a 220 local building and zoning permit, and payment of a fee of $25 221 per permit, the director of the division may issue a permit 222 authorizing a municipality, a county, or abona fidenonprofit 223 civic organization to sell alcoholic beverages for consumption 224 on the premises of an event only, for a period not to exceed 3 225 days, subject to any state law or municipal or county ordinance 226 regulating the time for selling such beverages. All net profits 227 from sales of alcoholic beverages collected during the permit 228 period must be retained by the municipality, county, or 229 nonprofit civic organization. Any such municipality, county, or 230 nonprofit civic organization may be issued only three such 231 permits per calendar year; however, the director of the division 232 may issue more than three permits per calendar year to a 233 municipality or county if such permits are for events that have 234 been authorized by a majority vote of the governing body of the 235 municipality or county at a duly noticed public meeting. The 236 sworn application filed by a municipality or county for a 237 temporary permit under this section must be signed by the chief 238 executive officer of the municipality or county. 239 (2) Notwithstanding other provisions of the Beverage Law, 240 any municipality, county, or nonprofit civic organization 241 licensed under this section may purchase alcoholic beverages 242 from a distributor or vendor licensed under the Beverage Law. 243 (3) All alcoholic beverages purchased for sale by a 244 municipality or county which remain unconsumed after an event 245 must be removed from the premises where the event is held and 246 properly disposed of by the municipality or county. 247 Section 7. Subsections (2) and (9) of section 565.02, 248 Florida Statutes, are amended to read: 249 565.02 License fees; vendors; clubs; caterers; and others.— 250 (2)(a) Any operator of railroad transit stations, 251 railroads, or sleeping cars in this state may obtain a license 252 to sell the beverages mentioned in the Beverage Lawon passenger253trainsupon the payment of an annual license tax of $2,500, the254tax to be paidto the division. TheSuchlicense is good 255 throughout the state and authorizesshall authorizethe licensee 256holder thereofto keep for sale and to sell all beverages 257 mentioned in the Beverage Law onuponany dining, club, parlor, 258 buffet, or observation car or within the property of a railroad 259 transit station operated by the licensee.it in this state, but260 Such beverages may be sold only to passengers on suchupon the261 cars or within the property of the railroad transit station and 262 must be served for consumption thereon. Licenses issued pursuant 263 to this paragraph for railroad transit stations may not be 264 transferred to locations beyond the premises of the railroad 265 transit station. A municipality or county may not require an 266 additional license or levy a tax for the privilege of selling 267 such beverages. 268 (b) Except for alcoholic beverages sold within the property 269 of a railroad transit station, it is unlawful for such licensees 270 to purchase or sell any liquor except in miniature bottles of 271 not more than 2 ounces.Every such license shall be good272throughout the state. No license shall be required, or tax273levied by any municipality or county, for the privilege of274selling such beverages for consumption in such cars.Such 275 beverages mayshallbe sold only on cars in whichare posted276 certified copies of the licenses issued to thesuchoperator are 277 posted.SuchCertified copies of such licenses shall be issued 278 by the division upon the payment of a tax of $10. 279 (c) A limitation of the number of licenses issued pursuant 280 to this section does not prohibit the issuance of a license 281 authorized by the Beverage Law or a special license issued 282 pursuant to s. 561.20 to operators of restaurants, shops, or 283 other facilities that are part of, or that serve, railroad 284 transit stations. The alcoholic beverages sold by a licensed 285 operator may be consumed in all areas within the property of the 286 railroad transit station as defined in s. 561.01(22). 287 (9)(a) As used in this subsection, the term: 288 1. “Annual capacity” means an amount equal to the number of 289 lower berths on a vessel multiplied by the number of 290 embarkations of that vessel during a calendar year. 291 2. “Base rate” means an amount equal to the total excise 292 taxes and surcharges paid by all permittees pursuant to this 293 subsection for sales of alcoholic beverages, cigarettes, and 294 other tobacco products taking place between January 1, 2015, and 295 December 31, 2015, inclusive, divided by the sum of the annual 296 capacity of all vessels permitted pursuant to this subsection 297 for the 2015 calendar year. 298 3. “Embarkation” means an instance where a vessel departs 299 from a port in Florida. 300 4. “Lower berth” means a bed that is: 301 a. Affixed to a vessel; 302 b. Not located above another bed in the same cabin; and 303 c. Located in a cabin not in use by employees of the 304 operator of the vessel or its contractors. 305 5. “Quarterly capacity” means an amount equal to the number 306 of lower berths on a vessel multiplied by the number of 307 embarkations of that vessel during a calendar quarter. 308 (b) It is the finding of the Legislature that passenger 309 vessels engaged exclusively in foreign commerce are susceptible 310 to a distinct and separate classification for purposes of the 311 sale of alcoholic beverages, cigarettes, and other tobacco 312 products under the Beverage Law and chapter 210. 313 (c) Upon the filing of an application and payment of an 314 annual fee of $1,100, the director is authorized to issue a 315 permit authorizing the operator, or, if applicable, his or her 316 concessionaire, of a passenger vessel which has cabin-berth 317 capacity for at least 75 passengers, and which is engaged 318 exclusively in foreign commerce, to sell alcoholic beverages, 319 cigarettes, and other tobacco products on the vessel for 320 consumption on board only: 321 1.(a)During a period not in excess of 24 hours prior to 322 departure while the vessel is moored at a dock or wharf in a 323 port of this state; or 324 2.(b)At any time while the vessel is located in Florida 325 territorial waters and is in transit to or from international 326 waters. 327 328 One such permit shall be required for each such vessel and shall 329 name the vessel for which it is issued. No license shall be 330 required or tax levied by any municipality or county for the 331 privilege of selling beverages, cigarettes, or other tobacco 332 products for consumption on board such vessels. The beverages, 333 cigarettes, or other tobacco products so sold may be purchased 334 outside the state by the permittee, and the same shall not be 335 considered as imported for the purposes of s. 561.14(3) solely 336 because of such sale. The permittee is not required to obtain 337 its beverages, cigarettes, or other tobacco products from 338 licensees under the Beverage Law or chapter 210. Each permittee,339but itshall keep a strict account of the quarterly capacity of 340 each of its vesselsall such beverages sold within this state341 and shall make quarterlymonthlyreports to the division on 342 forms prepared and furnished by the division.A permittee who343sells on board the vessel beverages withdrawn from United States344Bureau of Customs and Border Protection bonded storage on board345the vessel may satisfy such accounting requirement by supplying346the division with copies of the appropriate United States Bureau347of Customs and Border Protection forms evidencing such348withdrawals as importations under United States customs laws.349 (d) EachSuchpermittee shall pay to the state an excise 350 tax for beverages and an excise tax and surcharge for cigarettes 351 and other tobacco products sold pursuant to this subsection 352section, if such excise taxes and surcharge havetaxhasnot 353 previously been paid, in an amount equal to the tax which would354be required to be paid on such sales by a licensed manufacturer355or distributor. The excise taxes and surcharge must be an amount 356 equal to the base rate multiplied by the permittee’s quarterly 357 capacity during the calendar quarter. 358 (e) A vendor holding such permit shall pay the tax 359 quarterlymonthlyto the division at the same time he or she 360 furnishes the required report. Such report shall be filed on or 361 before the 15th day of each quartermonthfor the quarterly 362 capacitysales occurringduring the previous calendar quarter 363month. 364 (f) No later than August 1, 2016, each permittee shall 365 report the annual capacity for each of its vessels for calendar 366 year 2015 to the division on forms prepared and furnished by the 367 division. No later than September 1, 2016, the division shall 368 calculate the base rate and report it to each permittee. The 369 department shall publish the base rate in the Florida 370 Administrative Register and on the department’s website. 371 Section 8. Section 565.04, Florida Statutes, is amended to 372 read: 373 565.04 Package store restrictions.— 374 (1) Vendors licensed under s. 565.02(1)(a) shall not in 375 said place of business sell, offer, or expose for sale any 376 merchandise other than such beverages, and such places of 377 business shall be devoted exclusively to such sales; provided, 378 however, that such vendors shall be permitted to sell bitters, 379 grenadine, nonalcoholic mixer-type beverages (not to include 380 fruit juices produced outside this state), fruit juices produced 381 in this state, home bar, and party supplies and equipment 382 (including but not limited to glassware and party-type foods), 383 miniatures of no alcoholic content, and tobacco products. Such 384 places of business shall have no openings permitting direct 385 access to any other building or room, except to a private office 386 or storage room of the place of business from which patrons are 387 excluded. 388 (2) Notwithstanding any other law, when delivering 389 alcoholic beverages to a vendor licensed under s. 565.02(1)(a), 390 a licensed distributor may transport the beverages through 391 another premises owned in whole or in part by the vendor. 392 Section 9. This act shall take effect July 1, 2016. 393