Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
CHAMBER ACTION
Senate House
.
.
1 Comm: RCS .
03/20/2006 04:40 PM .
2 .
.
3 .
.
4 ______________________________________________________________
5
6
7
8
9
10 ______________________________________________________________
11 The Committee on Regulated Industries (Haridopolos)
12 recommended the following amendment:
13
14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
16
17 and insert:
18 Section 1. Subsection (4) of section 561.121, Florida
19 Statutes, is amended to read:
20 561.121 Deposit of revenue.--
21 (4)(a) State funds collected pursuant to s. 561.501
22 shall be paid into the State Treasury and credited to the
23 General Revenue Fund. following accounts:
24 1. Twenty-seven and two-tenths percent of the
25 surcharge on the sale of alcoholic beverages for consumption
26 on premises shall be transferred to the Children and
27 Adolescents Substance Abuse Trust Fund, which shall remain
28 with the Department of Children and Family Services for the
29 purpose of funding programs directed at reducing and
30 eliminating substance abuse problems among children and
31 adolescents.
1
2:24 PM 03/16/06 s1292d-ri26-c2t
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
1 2. The remainder of collections shall be credited to
2 the General Revenue Fund.
3 (b) For the 2004-2005 state fiscal year only, and
4 notwithstanding the provisions of subparagraph (a)1., moneys
5 in the Children and Adolescents Substance Abuse Trust Fund may
6 also be used for the purpose of funding programs directed at
7 reducing and eliminating substance abuse problems among
8 adults. This paragraph expires July 1, 2005.
9 Section 2. Effective July 1, 2007, subsection (4) of
10 section 561.121, Florida Statutes, as amended by this act, is
11 amended to read:
12 561.121 Deposit of revenue.--
13 (4) State funds collected pursuant to s. 561.501 shall
14 be paid into the State Treasury and credited to the General
15 Revenue Fund.
16 Section 3. (1) The Children and Adolescents Substance
17 Abuse Trust Fund within the Department of Children and Family
18 Services, FLAIR number 60-2-088, is terminated.
19 (2) The current balance remaining in and all revenues
20 of the trust fund shall be transferred to the General Revenue
21 Fund.
22 (3) The Department of Children and Family Services
23 shall pay any outstanding debts and obligations of the
24 terminated fund as soon as practicable, and the Chief
25 Financial Officer shall close out and remove the terminated
26 fund from the various state accounting systems using generally
27 accepted accounting principles concerning warrants
28 outstanding, assets, and liabilities.
29 Section 4. Paragraph (e) of subsection (4) of section
30 215.20, Florida Statutes, is amended to read:
31 215.20 Certain income and certain trust funds to
2
2:24 PM 03/16/06 s1292d-ri26-c2t
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
1 contribute to the General Revenue Fund.--
2 (4) The income of a revenue nature deposited in the
3 following described trust funds, by whatever name designated,
4 is that from which the appropriations authorized by subsection
5 (3) shall be made:
6 (e) Within the Department of Children and Family
7 Services:
8 1. The Administrative Trust Fund.
9 2. The Child Welfare Training Trust Fund.
10 3. The Children and Adolescents Substance Abuse Trust
11 Fund.
12 3.4. The Domestic Violence Trust Fund.
13 4.5. The Grants and Donations Trust Fund.
14 5.6. The Operations and Maintenance Trust Fund.
15
16 The enumeration of the foregoing moneys or trust funds shall
17 not prohibit the applicability thereto of s. 215.24 should the
18 Governor determine that for the reasons mentioned in s. 215.24
19 the money or trust funds should be exempt herefrom, as it is
20 the purpose of this law to exempt income from its force and
21 effect when, by the operation of this law, federal matching
22 funds or contributions or private grants to any trust fund
23 would be lost to the state.
24 Section 5. Section 561.501, Florida Statutes, is
25 amended to read:
26 561.501 Surcharge on sale of alcoholic beverages for
27 consumption on the premises; penalty.--
28 (1) Notwithstanding s. 561.50 or any other provision
29 of the Beverage Law, a surcharge of 3.34 cents is imposed upon
30 each ounce of liquor and each 4 ounces of wine, a surcharge of
31 2 cents is imposed on each 12 ounces of cider, and a surcharge
3
2:24 PM 03/16/06 s1292d-ri26-c2t
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
1 of 1.34 cents is imposed on each 12 ounces of beer sold at
2 retail for consumption on premises licensed by the division as
3 an alcoholic beverage vendor. However, the surcharges imposed
4 under this subsection need not be paid upon such beverages
5 when they are sold by an organization that is licensed by the
6 division under s. 561.422 or s. 565.02(4) as an alcoholic
7 beverage vendor and that is determined by the Internal Revenue
8 Service to be currently exempt from federal income tax under
9 s. 501(c)(3), (4), (5), (6), (7), (8), or (19) of the Internal
10 Revenue Code of 1986, as amended.
11 (1)(2) The vendor shall report and remit payments to
12 the division each month by the 15th of the month following the
13 month in which the surcharges are imposed. For purposes of
14 compensating the retailer for the keeping of prescribed
15 records and the proper accounting and remitting of surcharges
16 imposed under this section, the retailer shall be allowed to
17 deduct from the payment due the state 1 percent of the amount
18 of the surcharge due. Retail records shall be kept on the
19 quantities of all liquor, wine, and beer purchased,
20 inventories, and sales. However, a collection allowance is not
21 allowed on any collections that are not timely remitted. If by
22 the 20th of the month following the month in which the
23 surcharges are imposed, reports and remittances are not made,
24 the division shall assess a late penalty in the amount of 10
25 percent of the amount due per month for each 30 days, or
26 fraction thereof, after the 20th of the month, not to exceed a
27 total penalty of 50 percent, in the aggregate, of any unpaid
28 surcharges. The division shall establish, by rule, the
29 required reporting, collection, and accounting procedures.
30 Records must be maintained for 3 years. Failure to accurately
31 and timely remit surcharges imposed under this section is a
4
2:24 PM 03/16/06 s1292d-ri26-c2t
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
1 violation of the Beverage Law.
2 (2)(3)(a) The division may compromise a taxpayer's
3 liability for the surcharge imposed by this section upon the
4 grounds of doubt as to liability for or collectibility of such
5 tax. A taxpayer's liability for penalties as prescribed by
6 this section may be settled or compromised if the division
7 finds that the noncompliance is due to reasonable cause and
8 not to willful negligence, willful neglect, or fraud. The
9 division shall maintain records of all compromises, and the
10 records must state the basis for the compromise.
11 (b) The division may enter into agreements for
12 scheduling payments of taxes, interest, and penalties
13 prescribed in this section.
14 (c) The division shall establish by rule guidelines
15 and procedures for administering this section.
16 (3)(4) If any vendor fails to remit the surcharge, or
17 any portion thereof, by the 20th of the month following the
18 month in which the surcharges are imposed, there shall be
19 added to the amount due interest at the rate of 1 percent per
20 month of the amount due from the date due until paid. Interest
21 on the delinquent tax shall be calculated beginning on the
22 21st day of the month following the month for which the
23 surcharge is due.
24 (4)(5) All penalties and interest imposed by this
25 section are payable to and collectible by the division in the
26 same manner as if they were a part of the tax imposed. The
27 division may settle or compromise any such interest or penalty
28 under paragraph (2)(a) (3)(a).
29 Section 6. Section 561.025, Florida Statutes, is
30 amended to read:
31 561.025 Alcoholic Beverage and Tobacco Trust
5
2:24 PM 03/16/06 s1292d-ri26-c2t
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
1 Fund.--There is created within the State Treasury the
2 Alcoholic Beverage and Tobacco Trust Fund. All funds collected
3 by the division under ss. 210.15, 210.40, or under s. 569.003
4 and the Beverage Law with the exception of state funds
5 collected pursuant to ss. 561.501, 563.05, 564.06, and 565.12
6 shall be deposited in the State Treasury to the credit of the
7 trust fund, notwithstanding any other provision of law to the
8 contrary. Moneys deposited to the credit of the trust fund
9 shall be used to operate the division and to provide a
10 proportionate share of the operation of the office of the
11 secretary and the Division of Administration of the Department
12 of Business and Professional Regulation; except that:
13 (1) The revenue transfer provisions of ss. 561.32 and
14 561.342(1) and (2) shall continue in full force and effect,
15 and the division shall cause such revenue to be returned to
16 the municipality or county in the manner provided for in s.
17 561.32 or s. 561.342(1) and (2); and
18 (2) Ten percent of the revenues derived from retail
19 tobacco products dealer permit fees collected under s. 569.003
20 shall be transferred to the Department of Education to provide
21 for teacher training and for research and evaluation to reduce
22 and prevent the use of tobacco products by children.
23 Section 7. Effective July 1, 2007, section 561.501,
24 Florida Statutes, is repealed.
25 Section 8. The sum of $11,298,205 is appropriated from
26 the General Revenue Fund to the Department of Children and
27 Family Services for purposes of reducing or eliminating
28 substance abuse in children and adolescents.
29 Section 9. Except as otherwise expressly provided in
30 this act, this act shall take effect July 1, 2006.
31
6
2:24 PM 03/16/06 s1292d-ri26-c2t
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1292
Barcode 241218
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 Delete everything before the enacting clause
4
5 and insert:
6 A bill to be entitled
7 An act relating to the taxation of alcoholic
8 beverages; amending s. 561.121, F.S.; deleting
9 provisions crediting specified taxes on
10 alcoholic beverages to accounts funding
11 substance abuse programs for children and
12 adolescents; providing for future deletion of a
13 provision providing for payment and credit of
14 alcoholic beverage surcharge funds to the
15 General Revenue Fund to conform; terminating
16 the Children and Adolescents Substance Abuse
17 Trust Fund within the Department of Children
18 and Family Services; providing for disposition
19 of balances in and revenues of such trust fund;
20 amending s. 215.20, F.S.; conforming provisions
21 to the repeal of the trust fund; amending s.
22 561.501, F.S.; deleting a provision imposing a
23 surcharge on alcoholic beverages sold for
24 consumption on the premises; amending s.
25 561.025, F.S., to conform; providing for future
26 repeal of s. 561.501, F.S., relating to the
27 collection of the alcoholic beverage surcharge;
28 providing an appropriation; providing effective
29 dates.
30
31
7
2:24 PM 03/16/06 s1292d-ri26-c2t