Florida Statute 563.05 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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 Citing Statute 563.05

Total Results: 6

State v. Worsham

Court: Fla. Dist. Ct. App. | Date Filed: 2017-03-29T00:00:00-07:00

Citation: 227 So. 3d 602, 2017 WL 1175880

Snippet: crash. NHTSA, Event Data Recorders, 49 C.F.R. § 563,5 (2015). Approximately 96% of cars manufactured since

Curd v. Mosaic Fertilizer, LLC

Court: Fla. | Date Filed: 2010-06-17T00:00:00-07:00

Citation: 39 So. 3d 1216, 40 Envtl. L. Rep. (Envtl. Law Inst.) 20172, 2010 A.M.C. 2211, 35 Fla. L. Weekly Supp. 341, 71 ERC (BNA) 1005, 2010 Fla. LEXIS 944, 2010 WL 2400384

Snippet: that he could not foresee. See Oppen, 501 F.2d at 563.5 Courts have applied this general rule in a variety

Gaetani-Slade v. Slade

Court: Fla. Dist. Ct. App. | Date Filed: 2003-08-14T00:00:00-07:00

Citation: 852 So. 2d 343

Snippet: trial judge ordered Appellee to pay a portion ($563.05) of Appellant's attorney's fees and costs

State, Department of Business Regulation, Division of Alcoholic Beverages & Tobacco v. Florida Restaurant Ass'n

Court: Fla. Dist. Ct. App. | Date Filed: 1985-01-18T00:00:00-08:00

Citation: 463 So. 2d 1194

Snippet: is normally paid by distributors. See sections 563.05, 564.06 and 565.12, Florida Statutes (1981). The

Belk-James, Inc. v. Nuzum

Court: Fla. | Date Filed: 1978-03-08T23:53:00-08:00

Citation: 358 So. 2d 174

Snippet: of excise taxes on malt beverages under Section 563.05, Florida Statutes (1975), is a substantial source

Walker v. State

Court: Fla. | Date Filed: 1894-06-14T23:53:00-08:00

Citation: 34 Fla. 167

Snippet: on the left side; (Russ, on Or., vol. 1, pp. 558-563, 5 Am.from 3 Lond. ed., and authorities there cited