The 2023 Florida Statutes (including Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 561
BEVERAGE LAW: ADMINISTRATION

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F.S. 561.50

561.50 One state tax payment; reports.—

(1) There shall be only one state tax paid as to each gallon or fraction thereof of beverage sold under the Beverage Law, and no other excise tax shall be levied directly or indirectly. Such tax shall be computed from the reports, books, and records of manufacturers and distributors; and the amount so computed shall be remitted with the report required by s. 561.55 to the division at intervals of 1 month, on or before the 10th of each month, for all beverages sold during the previous calendar month, and such payment of tax shall accompany the report required by s. 561.55. If the monthly tax liability of a manufacturer or distributor exceeds the amount of the bond furnished for payment of taxes, the division, upon a finding based upon substantial and competent evidence that the security of the tax revenue involved is in jeopardy, may require a bond equal to the anticipated tax liability of the manufacturer or distributor. Additionally, the division may increase the frequency of the remittance of the tax when the security of the tax involved is in immediate jeopardy or the financial condition of the manufacturer or distributor is unstable and the potential tax liability exceeds the bond furnished under the Beverage Law. In arriving at a conclusion that the security of the tax revenue involved is in jeopardy, the division shall consider and be guided by the prior history, if any, of the compliance or noncompliance by the manufacturer or distributor with beverage tax obligations; the transient or nontransient nature of the manufacturer or distributorship; the type of inventory, the equity of the manufacturer or distributor therein, and the mobility of such inventory; the financial status of the manufacturer or distributor; and the anticipated tax obligation of the manufacturer or distributor.

(2) Whenever the tax on alcoholic beverages under the Beverage Law is expressed in gallons, the conversion factor of 1 liter being the equivalent of 0.26417 gallons shall be used in determining the applicable tax.

(3) The use of the word “sold” in subsection (1) shall include alcoholic beverages lost, stolen, or other unaccounted for shortages occurring after entry into the state. All lost, stolen, or other unaccounted for shortages occurring outside this state and supported by documentation shall not be subject to the Florida excise tax upon such alcoholic beverages.

History.—s. 9, ch. 16774, 1935; CGL 1936 Supp. 4151(235); s. 10, ch. 18015, 1937; s. 2, ch. 20830, 1941; s. 30, ch. 57-420; ss. 16, 35, ch. 69-106; s. 1, ch. 72-230; s. 20, ch. 81-158; s. 5, ch. 88-308.

F.S. 561.50 on Google Scholar

F.S. 561.50 on Casetext

Amendments to 561.50

Arrestable Offenses / Crimes under Fla. Stat. 561.50

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 561.50.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In L. HARMON,, 446 B.R. 721 (Bankr. E.D. Pa. 2011)

. . . Debtor listed her net monthly employment income after taxes as $2,936.98 and her monthly pension as $561.50 . . .

In McLAREN, M. v. D., 236 B.R. 882 (Bankr. D.N.D. 1999)

. . . she reduced the figure indicating the current market value of her interest in the residence from $84,-561.50 . . .

PEOPLE AGAINST SECTION INC. d b a Jo, d b a s s d b a s, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO,, 587 So. 2d 644 (Fla. Dist. Ct. App. 1991)

. . . interest groups, take issue with the following language of the legislative enactment: Notwithstanding s. 561.50 . . .

McKESSON CORPORATION v. DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, DEPARTMENT OF BUSINESS REGULATION OF FLORIDA,, 496 U.S. 18 (U.S. 1990)

. . . . §§ 561.50, 561.506, 565.13. . . .

C. IVEY, v. BACARDI IMPORTS, CO. INC., 541 So. 2d 1129 (Fla. 1989)

. . . collection of these taxes and to ensure that these taxes will only be collected once in accordance with s. 561.50 . . . collection of these taxes and to ensure that these taxes will only be collected once in accordance with s. 561.50 . . . collection of these taxes and to ensure that these taxes will only be collected once in accordance with s. 561.50 . . . collection of these taxes and to ensure that these taxes will only be collected once in accordance with s. 561.50 . . . collection of these taxes and to ensure that these taxes will only be collected once in accordance with s. 561.50 . . .

In CUSATO BROTHERS INTERNATIONAL, INC. GREAT AMERICAN BANK OF BROWARD COUNTY, v. B. McCRACKEN,, 750 F.2d 887 (11th Cir. 1985)

. . . . § 561.50(1), all excise taxes are collected at the distributor level rather than at the retail level . . .

In CUSATO BROTHERS INTERNATIONAL, INC. GREAT AMERICAN BANK OF BROWARD COUNTY, v. B. McCRACKEN,, 750 F.2d 887 (11th Cir. 1985)

. . . . § 561.50(1), all excise taxes are collected at the distributor level rather than at the retail level . . .

UNITED STATES v. H. UNITED STATES v. ENGINE SERVICE CO. INC., 510 F.2d 39 (9th Cir. 1975)

. . . The Government filed motions for summary judgment against Engine Service for $187,-561.50 principal plus . . .

ASSOCIATED DRY GOODS CORPORATION, STEWART COMPANY DIVISION v. UNITED STATES HUTZLER BROTHERS COMPANY v. UNITED STATES HOCHSCHILD, KOHN COMPANY v. UNITED STATES, 194 F. Supp. 67 (D. Md. 1961)

. . . estimated expenses) in June of 1955, Delivery filed Form 2175 showing income in the amount of $16,-561.50 . . .

C. MOZER d b a v. HI- YIELD CHEMICAL COMPANY, 234 F.2d 906 (5th Cir. 1956)

. . . account, and an additional sum of $1113.06 for freight and demurrage charges, less a credit of $13,-561.50 . . .