18049971, 61A-4.041 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18049971

Notice of Development of Rulemaking

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Division of Alcoholic Beverages and Tobacco

Chapter:

MANUFACTURERS AND DISTRIBUTORS

Overview

RULE:

61A-4.041

Passenger Vessels Engaged in Foreign Commerce

PURPOSE:

Section 8 of Ch. 2016-190, Laws of Florida, amended subsection 9 of section 565.02, Florida Statutes, to establish a new method of reporting and remitting excise taxes and surcharge applicable to the sales of alcoholic beverages, cigarettes and other tobacco products on passenger vessels engaged exclusively in foreign commerce.  As amended, the subsection requires each passenger vessel permittee to keep a strict account of the quarterly capacity of each of its vessels and make quarterly reports to the Division of Alcoholic Beverages and Tobacco on forms prepared and furnished by the division.  The proposed rule is intended to establish the process by which passenger vessel permittees will report quarterly capacity and the associated taxes due based on the amended tax method applicable to this classification of licenses regulated by the division.

SUBJECT:

Procedures for passenger vessel permittees to file quarterly reports and remit applicable taxes due as required in the Florida Beverage Law.

RULEMAKING AUTHORITY:

561.11, FS

LAW:

210.161, 210.60, 561.02, 562.408, 562.41,565.02(9) FS

PRINT PUBLISH DATE:

9/26/2016 Vol. 42/187

RELATED STATUTES
AND LAWS:

561.11, FS, 210.161, 210.60, 561.02, 562.408, 562.41,565.02(9) FS

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=61A-4.041&PDate=9/26/2016&Section=1

REFERENCE MATERIALS:

No reference(s).

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