Florida Statute 561.342 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 561
BEVERAGE LAW: ADMINISTRATION

View Entire Chapter

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.

F.S. 561.342 on Google Scholar

F.S. 561.342 on Casetext

Amendments to 561.342

Arrestable Offenses / Crimes under Fla. Stat. 561.342

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 561.342.

Annotations, Discussions, Cases:

Cases Citing Statute 561.342

Total Results: 6

Ago

Court: Florida Attorney General Reports | Date Filed: 2002-01-07

Snippet: 16 244 So.2d 420, 423 (Fla. 1971). 17 See, s. 561.342(3), Fla. Stat., prohibiting local governments from

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Court: Florida Attorney General Reports | Date Filed: 1983-11-04

Snippet: of Florida, presently codified and amended as s 561.342(2), F.S. This office has stated that "[t]his revenue

Ago

Court: Florida Attorney General Reports | Date Filed: 1981-05-26

Snippet: legislatively or judicially determined otherwise, s. 561.342(3), F.S., prohibiting the imposition of a municipal

State ex rel. Dade County v. Nuzum

Court: Supreme Court of Florida | Date Filed: 1979-06-14

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

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

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Court: Florida Attorney General Reports | Date Filed: 1979-04-05

Snippet: Beverages and Tobacco Tallahassee QUESTION: Does s. 561.342(3), F. S., prohibit a municipality from imposing

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Court: Florida Attorney General Reports | Date Filed: 1974-04-26

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