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Florida Alcoholic Beverages And Tobacco Code Section 561.342 - Beverage Law: Administration - County and municipal license tax.

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Title XXXIV   ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 561   BEVERAGE LAW: ADMINISTRATION

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.

Last modified: November 21, 2006