The 2023 Florida Statutes (including Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 563
BEER AND MALT BEVERAGES

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F.S. 563.05

563.05 Excise taxes on malt beverages.—As to malt beverages containing 0.5 percent or more of alcohol by volume, there shall be paid by all manufacturers, distributors, and vendors, as herein defined, a tax of 48 cents per gallon upon all such beverages in bulk or in kegs or barrels; and, when such beverages are sold in containers of less than 1 gallon, the tax will be 6 cents on each pint or fraction thereof in the container. However, the excise taxes required to be paid by this section upon malt beverages are not required to be paid upon such beverages when they are sold to post exchanges, ship service stores, and base exchanges located in military, naval, or air force reservations within this state.

History.—s. 3, ch. 72-230; s. 1, ch. 77-407; s. 12, ch. 83-349; s. 7, ch. 84-262; s. 9, ch. 86-269.

Note.—Former s. 561.46(1).

F.S. 563.05 on Google Scholar

F.S. 563.05 on Casetext

Amendments to 563.05

Arrestable Offenses / Crimes under Fla. Stat. 563.05

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 563.05.

Annotations, Discussions, Cases:

Cases from cite.case.law:

GAETANI- SLADE, v. SLADE,, 852 So. 2d 343 (Fla. Dist. Ct. App. 2003)

. . . November 2000 order for temporary relief, a different trial judge ordered Appellee to pay a portion ($563.05 . . .

BAINBRIDGE, s v. BUSH, s, 148 F. Supp. 2d 1306 (M.D. Fla. 2001)

. . . . §§ 563.05 (beer), 564.06 (wine), and 565.12 (liquor). . . .

STATE DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. FLORIDA RESTAURANT ASSOCIATION,, 463 So. 2d 1194 (Fla. Dist. Ct. App. 1985)

. . . See sections 563.05, 564.06 and 565.12, Florida Statutes (1981). . . .

In CUSATO BROTHERS INTERNATIONAL, INC. GREAT AMERICAN BANK OF BROWARD COUNTY, v. B. McCRACKEN,, 750 F.2d 887 (11th Cir. 1985)

. . . Florida statute § 563.05 levies an excise tax on manufacturers, distributors and vendors of malt beverages . . . found that the trustee for the debtor was not liable for excise taxes levied pursuant to Fla.Stat. §§ 563.05 . . . As noted supra, Fla.Stat. §§ 563.05 and 564.06 impose excise taxes upon manufacturers, distributors, . . . We have not been persuaded that §§ 563.05 and 564.04 do not apply to the transactions in question; therefore . . . Since we agree that the trustee acted as a distributor for purposes of Fla.Stat. §§ 563.05 and 564.06 . . .

In CUSATO BROTHERS INTERNATIONAL, INC. GREAT AMERICAN BANK OF BROWARD COUNTY, v. B. McCRACKEN,, 750 F.2d 887 (11th Cir. 1985)

. . . Florida statute § 563.05 levies an excise tax on manufacturers, distributors and vendors of malt beverages . . . found that the trustee for the debtor was' not liable for excise taxes levied pursuant to Fla.Stat. §§ 563.05 . . . As noted supra, Fla.Stat. §§ 563.05 and 564.06 impose excise taxes upon manufacturers, distributors, . . . We have not been persuaded that §§ 563.05 and 564.04 do not apply to the transactions in question; therefore . . . Since we agree that the trustee acted as a distributor for purposes of Fla.Stat. §§ 563.05 and 564.06 . . .

BELK- JAMES, INC. a v. A. NUZUM,, 358 So. 2d 174 (Fla. 1978)

. . . The collection of excise taxes on malt beverages under Section 563.05, Florida Statutes (1975), is a . . .

BAILEY v. SMITH, 23 F.2d 977 (D.C. Cir. 1928)

. . . started to collect the accounts, 9 persons on the list, against whom there were charges aggregating $563.05 . . .