§ 561.342, Fla. Stat. · Chapter 561. BEVERAGE LAW: ADMINISTRATION
County and municipal license tax.
Text — 2026 Florida Statutes
(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.
Notes and commentary — not statutory text
History
s. 6, ch. 71-361; s. 1, ch. 72-230; s. 15, ch. 81-158; s. 4, ch. 90-233.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0561/0561.html
- Text hash
- sha256 dffaef9c456af7ab07729ca71ed8029e46e9ad8c5475ce4acb4b61134c6356b8
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 561.14, Fla. Stat.License and registration classification.Printed as ss. 561.14(6), 563.02, 564.02, 565.02(1)
- § 563.02, Fla. Stat.License fees; vendors; manufacturers and distributors.Printed as ss. 561.14(6), 563.02, 564.02, 565.02(1)
- § 564.02, Fla. Stat.License fees; vendors; manufacturers and distributors.Printed as ss. 561.14(6), 563.02, 564.02, 565.02(1)
- § 565.02, Fla. Stat.License fees; vendors; clubs; caterers; and others.Printed as ss. 561.14(6), 563.02, 564.02, 565.02(1)
Cited by 2 provisions
Provisions in this library whose text cites § 561.342, Fla. Stat.. Each shows the citation as that text prints it.
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