Brewers’ Law 101: Local Business Tax

businesstaxlicense_4Each municipality (city and county) imposes an annual tax on the opportunity to conduct business within the municipality’s limits. Local business taxes (formerly known as occupational licenses) vary depending on the nature of business. A receipt is required for each place of business and for each separate classification at the same location.

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Brewers’ Law 101: Local Zoning Approval

ZoningThe use of a specific premises for the manufacturer or retail sale of alcoholic beverages is governed by the local zoning authority having jurisdiction over the location of the premises. The local zoning authority is generally charged with enforcing local zoning and land use ordinances and regulations and issuing permits for uses that require specific approval.

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Brewers’ Law 101: Florida Health Department Approval

Florida HealthHealth approval is required on all applications for the 2COP license and other licenses permitting consumption of alcoholic beverages on the premises. Businesses that serve food or are located on premises licensed by the Department of Business and Professional Regulation’s Division of Hotels and Restaurants, must obtain approval from that division. Businesses that do not serve food must contact the County Health Authority or the Florida Department of Health. Contact information for County Health Authorities is available here.

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Brewers’ Law 101: Florida ABT Retail License

Florida ABTThe retail sale of alcoholic beverages (generally, any beverage with greater than 0.5% alcohol by volume) is regulated by the state government. Within the government of the State of Florida, the Department of Business and Professional Regulation’s Division of Alcoholic Beverages and Tobacco (ABT). The ABT is the agency responsible for licensing the alcoholic beverage industry, for collection and auditing of taxes and fees paid by the licensees, and for enforcing the laws and regulations of the alcoholic beverage industry.

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Brewers’ Law 101: Florida ABT Manufacturing License

Florida ABTThe manufacture of alcoholic beverages (generally, any beverage with greater than 0.5% alcohol by volume) is regulated by the federal government and the state government. Within the government of the State of Florida, the Department of Business and Professional Regulation’s Division of Alcoholic Beverages and Tobacco (ABT). The ABT is the agency responsible for licensing the alcoholic beverage industry, for collection and auditing of taxes and fees paid by beverage licensees, and for enforcing the laws and regulations of the alcoholic beverage industry.

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Brewers’ Law 101: Federal FDA Food Facility Registration

FDAThe service of food products, including alcoholic beverages, is regulated by the U.S. Department of Health and Human Services’ Food and Drug Administration (FDA). The FDA is responsible for protecting and promoting public health through the regulation and supervision of food safety and other areas.

Before manufacturing or selling alcoholic beverages (or any other food product), the food processor must register with the FDA. Registration does not require specific approval by the FDA. Registration involves filing a short form that is completed and submitted entirely online using the FDA’s online registration system. There is no registration fee.

Brewers’ Law 101: Federal TTB Retail Registration

TTB SealThe retail sale of alcoholic beverages is regulated by the federal government and the state government. Within the federal government, the U.S. Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau (TTB) is the agency charged with collecting federal taxes on alcohol and assuring compliance with alcohol permitting, labeling, and marketing requirements.

Before selling alcoholic beverages within the United States, the retailer must register with the TTB. Unlike the manufacturing of alcoholic beverages, retail sales do not require specific approval by the TTB. Registering as a retailer with the TTB involves filing a short form in hard copy by mail. There is no registration fee.