18201582, 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: 18201582

Notice of Proposed Rule

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:

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.

SUMMARY:

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.

RULEMAKING AUTHORITY:

561.11 FS.

LAW:

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

PRINT PUBLISH DATE:

10/28/2016 Vol. 42/211

COMMENTS:

From 10/28/2016 To 11/18/2016 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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