November 30, 2020
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The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

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.
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