Senate Bill 0770c2

    Florida Senate - 2000            CS for CS for SB 770 & SB 286

    By the Committees on Regulated Industries, Fiscal Resource and
    Senators Latvala, Geller, Hargrett, Sullivan, Brown-Waite,
    Clary, Casas, Saunders, Kirkpatrick and Sebesta



    315-1751A-00

  1                      A bill to be entitled

  2         An act relating to alcoholic beverages;

  3         amending s. 561.501, F.S.; reducing the

  4         surcharges on liquor, wine, cider, and beer

  5         sold for consumption on the premises; providing

  6         an exemption from the surcharge to certain

  7         nonprofit organizations; amending s. 561.121,

  8         F.S.; increasing the portion of the surcharge

  9         which is transferred to the Children and

10         Adolescents Substance Abuse Trust Fund;

11         providing an effective date.

12

13  Be It Enacted by the Legislature of the State of Florida:

14

15         Section 1.  Subsection (1) of section 561.501, Florida

16  Statutes, is amended to read:

17         561.501  Surcharge on sale of alcoholic beverages for

18  consumption on the premises; penalty.--

19         (1)  Notwithstanding s. 561.50 or any other provision

20  of the Beverage Law, a surcharge of 3.34 6.67 cents is imposed

21  upon each ounce of liquor and each 4 ounces of wine, a

22  surcharge of 2 4 cents is imposed on each 12 ounces of cider,

23  and a surcharge of 1.34 2.67 cents is imposed on each 12

24  ounces of beer sold at retail for consumption on premises

25  licensed by the division as an alcoholic beverage vendor.

26  However, the surcharges imposed under this subsection need not

27  be paid upon such beverages when they are sold by an

28  organization that is licensed by the division under s.

29  565.02(4) or s. 561.422 as an alcoholic beverage vendor and

30  that is determined by the Internal Revenue Service to be

31  currently exempt from federal income tax under s. 501(c)(3),

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2000            CS for CS for SB 770 & SB 286
    315-1751A-00




  1  (4), (5), (6), (7), (8), or (19) of the Internal Revenue Code

  2  of 1986, as amended.

  3         Section 2.  Subsection (4) of section 561.121, Florida

  4  Statutes, is amended to read:

  5         561.121  Deposit of revenue.--

  6         (4)  State funds collected pursuant to s. 561.501 shall

  7  be paid into the State Treasury and credited to the following

  8  accounts:

  9         (a)  Twenty-seven and two-tenths Thirteen and

10  six-tenths percent of the surcharge on the sale of alcoholic

11  beverages for consumption on premises shall be transferred to

12  the Children and Adolescents Substance Abuse Trust Fund, which

13  shall remain with the Department of Children and Family

14  Services for the purpose of funding programs directed at

15  reducing and eliminating substance abuse problems among

16  children and adolescents.

17         (b)  The remainder of collections shall be credited to

18  the General Revenue Fund.

19         Section 3.  This act shall take effect September 1,

20  2000.

21

22          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
23                       CS/SB 770 and SB 286

24

25  The Committee Substitute for CS/SB 770 and SB 286 adds
    veterans' posts or organizations to the list of nonprofit
26  organizations that are exempted from collecting and remitting
    the alcoholic beverage surcharge.
27

28

29

30

31

                                  2