Senate Bill sb1292c1
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Florida Senate - 2006 CS for SB 1292
By the Committee on Regulated Industries; and Senator Fasano
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1 A bill to be entitled
2 An act relating to the taxation of alcoholic
3 beverages; amending s. 561.121, F.S.; deleting
4 provisions crediting specified taxes on
5 alcoholic beverages to accounts funding
6 substance abuse programs for children and
7 adolescents; providing for future deletion of a
8 provision providing for payment and credit of
9 alcoholic beverage surcharge funds to the
10 General Revenue Fund to conform; terminating
11 the Children and Adolescents Substance Abuse
12 Trust Fund within the Department of Children
13 and Family Services; providing for disposition
14 of balances in and revenues of such trust fund;
15 amending s. 215.20, F.S.; conforming provisions
16 to the repeal of the trust fund; amending s.
17 561.501, F.S.; deleting a provision imposing a
18 surcharge on alcoholic beverages sold for
19 consumption on the premises; amending s.
20 561.025, F.S., to conform; providing for future
21 repeal of s. 561.501, F.S., relating to the
22 collection of the alcoholic beverage surcharge;
23 providing an appropriation; providing effective
24 dates.
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26 Be It Enacted by the Legislature of the State of Florida:
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28 Section 1. Subsection (4) of section 561.121, Florida
29 Statutes, is amended to read:
30 561.121 Deposit of revenue.--
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Florida Senate - 2006 CS for SB 1292
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1 (4)(a) State funds collected pursuant to s. 561.501
2 shall be paid into the State Treasury and credited to the
3 General Revenue Fund. following accounts:
4 1. Twenty-seven and two-tenths percent of the
5 surcharge on the sale of alcoholic beverages for consumption
6 on premises shall be transferred to the Children and
7 Adolescents Substance Abuse Trust Fund, which shall remain
8 with the Department of Children and Family Services for the
9 purpose of funding programs directed at reducing and
10 eliminating substance abuse problems among children and
11 adolescents.
12 2. The remainder of collections shall be credited to
13 the General Revenue Fund.
14 (b) For the 2004-2005 state fiscal year only, and
15 notwithstanding the provisions of subparagraph (a)1., moneys
16 in the Children and Adolescents Substance Abuse Trust Fund may
17 also be used for the purpose of funding programs directed at
18 reducing and eliminating substance abuse problems among
19 adults. This paragraph expires July 1, 2005.
20 Section 2. Effective July 1, 2007, subsection (4) of
21 section 561.121, Florida Statutes, as amended by this act, is
22 amended to read:
23 561.121 Deposit of revenue.--
24 (4) State funds collected pursuant to s. 561.501 shall
25 be paid into the State Treasury and credited to the General
26 Revenue Fund.
27 Section 3. (1) The Children and Adolescents Substance
28 Abuse Trust Fund within the Department of Children and Family
29 Services, FLAIR number 60-2-088, is terminated.
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Florida Senate - 2006 CS for SB 1292
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1 (2) The current balance remaining in and all revenues
2 of the trust fund shall be transferred to the General Revenue
3 Fund.
4 (3) The Department of Children and Family Services
5 shall pay any outstanding debts and obligations of the
6 terminated fund as soon as practicable, and the Chief
7 Financial Officer shall close out and remove the terminated
8 fund from the various state accounting systems using generally
9 accepted accounting principles concerning warrants
10 outstanding, assets, and liabilities.
11 Section 4. Paragraph (e) of subsection (4) of section
12 215.20, Florida Statutes, is amended to read:
13 215.20 Certain income and certain trust funds to
14 contribute to the General Revenue Fund.--
15 (4) The income of a revenue nature deposited in the
16 following described trust funds, by whatever name designated,
17 is that from which the appropriations authorized by subsection
18 (3) shall be made:
19 (e) Within the Department of Children and Family
20 Services:
21 1. The Administrative Trust Fund.
22 2. The Child Welfare Training Trust Fund.
23 3. The Children and Adolescents Substance Abuse Trust
24 Fund.
25 3.4. The Domestic Violence Trust Fund.
26 4.5. The Grants and Donations Trust Fund.
27 5.6. The Operations and Maintenance Trust Fund.
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29 The enumeration of the foregoing moneys or trust funds shall
30 not prohibit the applicability thereto of s. 215.24 should the
31 Governor determine that for the reasons mentioned in s. 215.24
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Florida Senate - 2006 CS for SB 1292
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1 the money or trust funds should be exempt herefrom, as it is
2 the purpose of this law to exempt income from its force and
3 effect when, by the operation of this law, federal matching
4 funds or contributions or private grants to any trust fund
5 would be lost to the state.
6 Section 5. Section 561.501, Florida Statutes, is
7 amended to read:
8 561.501 Surcharge on sale of alcoholic beverages for
9 consumption on the premises; penalty.--
10 (1) Notwithstanding s. 561.50 or any other provision
11 of the Beverage Law, a surcharge of 3.34 cents is imposed upon
12 each ounce of liquor and each 4 ounces of wine, a surcharge of
13 2 cents is imposed on each 12 ounces of cider, and a surcharge
14 of 1.34 cents is imposed on each 12 ounces of beer sold at
15 retail for consumption on premises licensed by the division as
16 an alcoholic beverage vendor. However, the surcharges imposed
17 under this subsection need not be paid upon such beverages
18 when they are sold by an organization that is licensed by the
19 division under s. 561.422 or s. 565.02(4) as an alcoholic
20 beverage vendor and that is determined by the Internal Revenue
21 Service to be currently exempt from federal income tax under
22 s. 501(c)(3), (4), (5), (6), (7), (8), or (19) of the Internal
23 Revenue Code of 1986, as amended.
24 (1)(2) The vendor shall report and remit payments to
25 the division each month by the 15th of the month following the
26 month in which the surcharges are imposed. For purposes of
27 compensating the retailer for the keeping of prescribed
28 records and the proper accounting and remitting of surcharges
29 imposed under this section, the retailer shall be allowed to
30 deduct from the payment due the state 1 percent of the amount
31 of the surcharge due. Retail records shall be kept on the
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1 quantities of all liquor, wine, and beer purchased,
2 inventories, and sales. However, a collection allowance is not
3 allowed on any collections that are not timely remitted. If by
4 the 20th of the month following the month in which the
5 surcharges are imposed, reports and remittances are not made,
6 the division shall assess a late penalty in the amount of 10
7 percent of the amount due per month for each 30 days, or
8 fraction thereof, after the 20th of the month, not to exceed a
9 total penalty of 50 percent, in the aggregate, of any unpaid
10 surcharges. The division shall establish, by rule, the
11 required reporting, collection, and accounting procedures.
12 Records must be maintained for 3 years. Failure to accurately
13 and timely remit surcharges imposed under this section is a
14 violation of the Beverage Law.
15 (2)(3)(a) The division may compromise a taxpayer's
16 liability for the surcharge imposed by this section upon the
17 grounds of doubt as to liability for or collectibility of such
18 tax. A taxpayer's liability for penalties as prescribed by
19 this section may be settled or compromised if the division
20 finds that the noncompliance is due to reasonable cause and
21 not to willful negligence, willful neglect, or fraud. The
22 division shall maintain records of all compromises, and the
23 records must state the basis for the compromise.
24 (b) The division may enter into agreements for
25 scheduling payments of taxes, interest, and penalties
26 prescribed in this section.
27 (c) The division shall establish by rule guidelines
28 and procedures for administering this section.
29 (3)(4) If any vendor fails to remit the surcharge, or
30 any portion thereof, by the 20th of the month following the
31 month in which the surcharges are imposed, there shall be
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1 added to the amount due interest at the rate of 1 percent per
2 month of the amount due from the date due until paid. Interest
3 on the delinquent tax shall be calculated beginning on the
4 21st day of the month following the month for which the
5 surcharge is due.
6 (4)(5) All penalties and interest imposed by this
7 section are payable to and collectible by the division in the
8 same manner as if they were a part of the tax imposed. The
9 division may settle or compromise any such interest or penalty
10 under paragraph (2)(a) (3)(a).
11 Section 6. Section 561.025, Florida Statutes, is
12 amended to read:
13 561.025 Alcoholic Beverage and Tobacco Trust
14 Fund.--There is created within the State Treasury the
15 Alcoholic Beverage and Tobacco Trust Fund. All funds collected
16 by the division under ss. 210.15, 210.40, or under s. 569.003
17 and the Beverage Law with the exception of state funds
18 collected pursuant to ss. 561.501, 563.05, 564.06, and 565.12
19 shall be deposited in the State Treasury to the credit of the
20 trust fund, notwithstanding any other provision of law to the
21 contrary. Moneys deposited to the credit of the trust fund
22 shall be used to operate the division and to provide a
23 proportionate share of the operation of the office of the
24 secretary and the Division of Administration of the Department
25 of Business and Professional Regulation; except that:
26 (1) The revenue transfer provisions of ss. 561.32 and
27 561.342(1) and (2) shall continue in full force and effect,
28 and the division shall cause such revenue to be returned to
29 the municipality or county in the manner provided for in s.
30 561.32 or s. 561.342(1) and (2); and
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Florida Senate - 2006 CS for SB 1292
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1 (2) Ten percent of the revenues derived from retail
2 tobacco products dealer permit fees collected under s. 569.003
3 shall be transferred to the Department of Education to provide
4 for teacher training and for research and evaluation to reduce
5 and prevent the use of tobacco products by children.
6 Section 7. Effective July 1, 2007, section 561.501,
7 Florida Statutes, is repealed.
8 Section 8. The sum of $11,298,205 is appropriated from
9 the General Revenue Fund to the Department of Children and
10 Family Services for purposes of reducing or eliminating
11 substance abuse in children and adolescents.
12 Section 9. Except as otherwise expressly provided in
13 this act, this act shall take effect July 1, 2006.
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15 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
16 Senate Bill 1292
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18 The CS references the Florida Accounting Information Resource
System (FLAIR) accounting number 60-2-088 for the terminated
19 Children and Adolescents Substance Abuse Trust Fund with the
Department of Children and Family Services.
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The CS transfers the balance of the trust fund to the General
21 Revenue Fund rather than the Alcohol, Drug Abuse, and Mental
Health Trust Fund in the department.
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The CS amends s. 561.501, F.S., to correct a cross reference.
23 It also amends s. 561.025, F.S., to correct a cross reference.
24 The CS appropriates $11,289,205 from the General Revenue Fund
to the Department of Children and Family Services for purposes
25 of reducing or eliminating substance abuse in children and
adolescents.
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