Division of Alcoholic beverages and tobacco
Bureau of Auditing
The Bureau Auditing is responsible for the auditing and collection of excise taxes levied upon alcoholic beverages, cigarettes, and other tobacco products sold in Florida, as well as the auditing and collection of surcharge on cigarettes and other tobacco products sold in Florida. The bureau is also responsible for the adherence to Florida Statutes by manufacturers, distributors, distributing agents, and dealers licensed or permitted by the Division of Alcoholic Beverages and Tobacco.
To accomplish said responsibilities, the Bureau is comprised of field auditing personnel who perform tax and compliance audits of licensees, and central collection personnel who collect, process, and account for the revenues and tax report data. Licensees report and remit taxes on a monthly basis. These reports are reviewed and revenues verified by auditing staff. Excise tax and surcharge accounts are audited semi-annually, so as to assure proper collection and to promote strict compliance with the Florida beverage and tobacco laws, rules, and regulations.
The Bureau of Auditing is responsible for the collection and reconciliation of approximately two billion dollars annually. Collection sources are as noted above: alcoholic beverage excise taxes and cigarette/tobacco excise taxes and surcharges.
Total revenue collected by the Division of Alcoholic Beverages and Tobacco during FY 2011-2012 was in excess of $1,813,000,000.