Florida Statute 561.342 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 561
BEVERAGE LAW: ADMINISTRATION

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F.S. 561.342

561.342 County and municipal license tax.—

(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.

History.—s. 6, ch. 71-361; s. 1, ch. 72-230; s. 15, ch. 81-158; s. 4, ch. 90-233.

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F.S. 561.342 on CourtListener

Amendments to 561.342

Annotations, Discussions, Cases:

Cases Citing Statute 561.342

Total Results: 3

Ago

Florida Attorney General Reports | Filed: May 26, 1981 | Docket: 3255200

Published

merchandise. See ss. 565.04 and 565.045, F.S. Section 561.342(3), F.S., does not purport to exempt liquor

State ex rel. Dade County v. Nuzum

372 So. 2d 441, 1979 Fla. LEXIS 4701

Supreme Court of Florida | Filed: Jun 14, 1979 | Docket: 64570846

Published

pursuant to Florida Appellate Rule 4.5 b. Section 561.342, Florida Statutes (1975),2 provides that counties

Ago

Florida Attorney General Reports | Filed: Apr 26, 1974 | Docket: 3257305

Published

collect any excise tax on cigarettes." Accord: Section 561.342(3), F.S.: (3) No tax on the manufacture, distribution