Division of Alcoholic beverages and tobacco
The Division of Alcoholic Beverages and Tobacco is responsible for licensing the alcoholic beverage and tobacco industries, for collection and auditing of taxes and fees paid by the licensees, and for enforcing the laws and regulations of the alcoholic beverage and tobacco industries.
The Division has the mission of effective supervision of the distribution of alcoholic beverages and tobacco products to consumers in a free enterprise system; collection and deposit of all taxes and fees authorized by law; and provision of a safe, drug free, and responsible hospitality industry to residents and tourists of Florida.
These responsibilities and duties include licensing businesses, conducting criminal and administrative investigations; conducting audits, inventories and tax assessments; seizing non-tax paid alcoholic beverages and tobacco products; imposing penalties for violations; providing state resources to local governments to address alcoholic beverage and tobacco concerns; and encouraging licensees to properly operate their businesses. The responsibilities are carried out through three bureaus within the division - the Bureau of Licensing, the Bureau of Auditing, and the Bureau of Law Enforcement.