Bill Text: FL S0784 | 2010 | Regular Session | 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,orvendors, or distillers for the 50 purpose of “wine tasting” and “spirituous beverage tasting” as 51 contemplated under the provisions of ss. 564.08564.06and 52 565.17565.12, 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,andvendors, 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 isshall belimited 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.