Taxes are a vital part of importing spirits into the United States. In most cases, imported spirits need to pay taxes at US Customs. These taxes, known as federal excise taxes, are collected by the Alcohol and Tobacco Tax and Trade Bureau (TTB). Understanding how taxes work for imported spirits can help you better understand their costs and pricing....
Continue ReadingMONTHLY HIGHLIGHTS The Data: The Florida Breweries Report reflects data published by the Florida ABT, which is available online here, as of the date of publication. The ABT monthly publishes the taxpaid sales for each brewery and distributor. Unfortunately, the ABT does not publish breweries’ sales to distributors. This means that the Florida Breweries Report reflects only breweries’ taxpaid sales, which...
Continue ReadingIn bars, taprooms, and tasting rooms, determining who can participate in a tip pool raises two important questions. These questions revolve around whether managers should share in the tip pool and how employees with dual job roles should be treated when it comes to tips. This article will delve into these questions and propose potential solutions to ensure fair...
Continue ReadingFlorida restaurants that want to sell beer, wine and liquor–whether at a restaurant bar or to seated customers–must have a 4COP-SFS (formerly known as 4COP-SRX) license issued by the Florida Division of Alcoholic Beverages & Tobacco (ABT) pursuant to Florida Statutes Section 561.20(2)(a)4. Most recently, this law was updated by Florida Law 2023-65, effective July 1, 2023. To get...
Continue ReadingFlorida Legislature Passed Two Bills Affecting the Beverage Laws The 2023 session of the Florida Legislature featured 3 pairs of companion bills proposing to change Florida’s alcoholic beverage laws. Two of the pairs passed both houses of the Florida Legislature and are now on their way for signature by the governor. The other pair of bills did not get...
Continue ReadingMONTHLY HIGHLIGHTS The Data: The Florida Breweries Report reflects data published by the Florida ABT, which is available online here, as of the date of publication. The ABT monthly publishes the taxpaid sales for each brewery and distributor. Unfortunately, the ABT does not publish breweries’ sales to distributors. This means that the Florida Breweries Report reflects only breweries’ taxpaid sales, which...
Continue ReadingAlcoholic beverage companies operating in Florida must apply for and maintain several federal, state and local government licenses and permits. One of the most common is the business tax receipt (BTR). Florida Counties and Cities Require BTRs for Nearly All Businesses The Florida Statutes generally authorizes counties and cities to levy a business tax for the privilege of engaging...
Continue ReadingTraveling can be an exciting way to explore new places and cultures, but it’s important to know the rules and regulations when it comes to bringing alcohol back home. Whether you’re returning from a trip abroad or visiting another state within the US, there are both federal and state requirements that travelers need to follow to avoid any legal...
Continue ReadingMONTHLY HIGHLIGHTS The Data: The Florida Breweries Report reflects data published by the Florida ABT, which is available online here, as of the date of publication. The ABT monthly publishes the taxpaid sales for each brewery and distributor. Unfortunately, the ABT does not publish breweries’ sales to distributors. This means that the Florida Breweries Report reflects only breweries’ taxpaid sales, which...
Continue ReadingThe 2023 Session of the Florida Legislature will include consideration of a number of bills affecting breweries, wineries, distilleries, retailers and consumers. The 2022 regular session of the Florida Legislature kicks off Tuesday, March 7, 2023. This 2-month session will see the consideration of a number of bills that could affect the Florida beverage industry as soon as July....
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