Bill Text: FL S0784 | 2010 | Regular Session | Introduced

Florida Senate Bill 784 (Prior Session Legislation)

Introduced

Bill Title: Alcoholic Beverage Regulation [CPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Regulated Industries [S0784 Detail]

Download: Florida-2010-S0784-Introduced.html

 
Florida Senate - 2010                                     SB 784 
 
By Senator Baker 
20-00593-10                                            2010784__ 
1                        A bill to be entitled 
2         An act relating to alcoholic beverage regulation; 
3         amending s. 212.08, F.S.; correcting and conforming 
4         cross-references; providing an exemption from 
5         specified taxes on alcoholic beverages provided by 
6         certain distillers for spirituous beverage tastings; 
7         repealing s. 565.07, F.S., relating to the sale, 
8         processing, and consumption of certain distilled 
9         spirits; amending s. 565.08, F.S.; providing the 
10         Division of Alcoholic Beverages and Tobacco with 
11         certain requirements regarding the registration of 
12         brands and labels, fee payments, and notices; amending 
13         s. 565.17, F.S.; authorizing certain distillers to 
14         conduct spirituous beverage tastings under specified 
15         conditions; authorizing certain distillers to deliver 
16         free samples to vendors authorized to sell spirituous 
17         beverages under specified conditions; providing an 
18         effective date. 
19 
20  Be It Enacted by the Legislature of the State of Florida: 
21 
22         Section 1. Paragraph (s) of subsection (7) of section 
23  212.08, Florida Statutes, is amended to read: 
24         212.08 Sales, rental, use, consumption, distribution, and 
25  storage tax; specified exemptions.—The sale at retail, the 
26  rental, the use, the consumption, the distribution, and the 
27  storage to be used or consumed in this state of the following 
28  are hereby specifically exempt from the tax imposed by this 
29  chapter. 
30         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 
31  entity by this chapter do not inure to any transaction that is 
32  otherwise taxable under this chapter when payment is made by a 
33  representative or employee of the entity by any means, 
34  including, but not limited to, cash, check, or credit card, even 
35  when that representative or employee is subsequently reimbursed 
36  by the entity. In addition, exemptions provided to any entity by 
37  this subsection do not inure to any transaction that is 
38  otherwise taxable under this chapter unless the entity has 
39  obtained a sales tax exemption certificate from the department 
40  or the entity obtains or provides other documentation as 
41  required by the department. Eligible purchases or leases made 
42  with such a certificate must be in strict compliance with this 
43  subsection and departmental rules, and any person who makes an 
44  exempt purchase with a certificate that is not in strict 
45  compliance with this subsection and the rules is liable for and 
46  shall pay the tax. The department may adopt rules to administer 
47  this subsection. 
48         (s) Tasting beverages.—Vinous and alcoholic beverages 
49  provided by distributors, or vendors, or distillers for the 
50  purpose of “wine tasting” and “spirituous beverage tasting” as 
51  contemplated under the provisions of ss. 564.08 564.06 and 
52  565.17 565.12, respectively, are exempt from the tax imposed by 
53  this chapter. 
54         Section 2. Section 565.07, Florida Statutes, is repealed. 
55         Section 3. Section 565.08, Florida Statutes, is amended to 
56  read: 
57         565.08 Labeling regulations; liquor.— 
58         (1) The division is fully authorized to make and promulgate 
59  reasonable rules and regulations governing the labeling of all 
60  liquors containing 0.5 percent or more of alcohol by volume, 
61  which rules and regulations shall not conflict with the federal 
62  regulations pertaining to such labeling. 
63         (2) Registration of brands or labels shall be effected by 
64  changes to a registered brand or label, by additions to or 
65  deletions from the master list of the registrant for the 
66  previous year, or by nonpayment of the registration fee for each 
67  brand or label registered. The division shall issue up to a 5 
68  year registration to selected registrants, including in-state 
69  licensed distillers, upon the application for a multiyear 
70  registration, notwithstanding any other provision of law to the 
71  contrary. Fees for such multiyear registration shall not exceed 
72  the statutory fee caps for individual brands or labels on an 
73  annualized basis. 
74         (3) Each licensed distiller located in this state that is 
75  required to file a brand or label registration or renewal 
76  registration and pay the applicable fee shall have preference in 
77  processing the registration or fee payment by the division over 
78  distillers not located in this state. 
79         (4) The division shall notify each registrant, in writing 
80  or electronically, of the receipt of registration for a brand or 
81  label and the required payment for the registration within 10 
82  business days after receipt of the registration and payment of 
83  the fee. The division shall notify the registrant, in writing or 
84  electronically, of the approval or denial of a brand or label 
85  registration within 30 business days after receipt of the 
86  registration and payment of the fee. 
87         Section 4. Section 565.17, Florida Statutes, is amended to 
88  read: 
89         565.17 Beverage tastings by distributors, and vendors, and 
90  distillers.— 
91         (1) A licensed distributor of spirituous beverages, or any 
92  vendor, is authorized to conduct spirituous beverage tastings 
93  upon any licensed premises authorized to sell spirituous 
94  beverages by package or for consumption on premises without 
95  being in violation of s. 561.42, provided that the conduct of 
96  the spirituous beverage tasting is shall be limited to and 
97  directed toward the general public of the age of legal 
98  consumption. 
99         (2)(a) A licensed distiller located in this state is 
100  authorized to conduct spirituous beverage tastings upon any 
101  licensed premises authorized to sell spirituous beverages by 
102  package or for consumption on premises without being in 
103  violation of s. 561.42, provided that the conduct of the 
104  spirituous beverage tasting is limited to and directed toward 
105  the general public of the age of legal consumption. 
106         (b) A licensed distiller located in this state is 
107  authorized to deliver to any vendor authorized to sell 
108  spirituous beverages by package or for consumption on premises 
109  free samples of up to 12 containers of no more than 1.75 liters 
110  per container of distilled spirits per annum for promotional 
111  purposes without being in violation of s. 561.42. Excise taxes 
112  shall be paid pursuant to s. 565.12. 
113         Section 5. This act shall take effect July 1, 2010.