565.03 License fees; manufacturers, distributors, brokers, sales agents, and importers.
565.03 License fees; manufacturers, distributors, brokers, sales agents, and importers.
(1)(a) Each liquor manufacturer authorized to do business under the Beverage Law shall pay an annual state license tax for each plant or branch he or she operates in the state, as follows:
1. If engaged in the business of distilling spirituous liquors and nothing else, a state license tax of $4,000.
2. If engaged in the business of rectifying and blending spirituous liquors and nothing else, a state license tax of $4,000.
(b) Persons licensed hereunder in the business of distilling spirituous liquors may also engage in the business of rectifying and blending spirituous liquors without the payment of an additional license tax.
(2) Distributors authorized to do business under the Beverage Law, unless otherwise provided, shall pay a state license tax of $4,000 for each and every establishment or branch they may operate or conduct in the state. However, in counties having a population of 15,000 or less according to the latest state or federal census, the state license tax for a restricted license shall be $1,000, but the holder of such a license shall be permitted to sell only to vendors and distributors licensed in the same county, and such license shall contain such restrictions. In such counties, licenses without such restrictions may be obtained as in other counties, but the tax for a license without such restrictions shall be the same as in other counties. Warehouses of a licensed distributor used solely for storage and located in the county in which the license is issued to such distributor shall not be construed to be separate establishments or branches.
(3) Each broker or sales agent and each importer, as defined in s. 561.14(4) and (5), respectively, shall pay an annual state license tax of $500.
History. s. 5, ch. 72-230; s. 18, ch. 81-158; s. 876, ch. 97-103.
Note. Former s. 561.35.