The 2023 Florida Statutes (including Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 561
BEVERAGE LAW: ADMINISTRATION

View Entire Chapter

F.S. 561.342

561.342 County and municipal license tax.—

(1) Twenty-four percent of the license taxes imposed under ss. 561.14(6), 563.02, 564.02, 565.02(1), (4), and (5), and 565.03 collected within the county shall be returned to the appropriate county tax collector.

(2) Thirty-eight percent of the license taxes imposed under ss. 561.14(6), 563.02, 564.02, 565.02(1), (4), and (5), and 565.03 collected within an incorporated municipality shall be returned to the appropriate municipal officer.

(3) No tax on the manufacture, distribution, exportation, transportation, importation, or sale of such beverages shall be imposed by way of license, excise, or otherwise by any municipality, anything in any municipal charter or special or general law to the contrary notwithstanding.

History.—s. 6, ch. 71-361; s. 1, ch. 72-230; s. 15, ch. 81-158; s. 4, ch. 90-233.

F.S. 561.342 on Google Scholar

F.S. 561.342 on Casetext

Amendments to 561.342

Arrestable Offenses / Crimes under Fla. Stat. 561.342

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 561.342.

Annotations, Discussions, Cases:

Cases from cite.case.law:

STATE DADE COUNTY, v. A. NUZUM,, 372 So. 2d 441 (Fla. 1979)

. . . Section 561.342, Florida Statutes (1975), provides that counties are to receive twenty-four percent of . . . Under section 561.342, the thirty-eight percent share is granted to “incorporated municipalities.” . . . Dade County, the metropolitan government is an “incorporated municipality” for the purposes of section 561.342 . . . secretary of the Department of Business Regulation, and the Comptroller of the State of Florida. . 561.342 . . .