Division of Alcoholic beverages and tobacco

Bureau of Auditing

The Bureau Auditing is responsible for the auditing and collection of excise taxes levied upon alcoholic beverages, cigarettes and other tobacco products sold in Florida. The Bureau is also responsible for the auditing and collection of surcharge on alcoholic beverages served for consumption on premises in Florida (prior to July 1, 2007), and the adherence to Florida Statutes by manufacturers, distributors, distributing agents, and dealers licensed or permitted by ABT.

To accomplish said responsibilities, the Bureau is comprised of field auditing personnel who perform tax and compliance audits of licensees, and central collection personnel who collect, process, and account for the revenues and tax report data. Licensees report and remit taxes on a monthly basis. These reports are reviewed and revenues verified by auditing staff. Excise tax accounts are audited semi-annually while surcharge accounts will continue to be audited until June 30, 2008, so as to assure proper collection, and to promote strict compliance with the Florida beverage and tobacco laws, rules and regulations.

The Auditing (Revenue Collection) Section of the Bureau of Auditing is responsible for the collection and reconciliation of approximately one billion dollars annually. Collection sources are as noted above: Alcoholic beverage excise taxes, tobacco excise taxes, and alcoholic beverage surcharges for drinks sold (before July 1, 2007), for consumption on premises.

Total revenue collected by the Division of Alcoholic Beverages and Tobacco during FY 2004-2005 was $1,133,297,963.

Bureau Chief:

• Marie Carpenter