Florida Regulations 61A-4.009: Monthly Reports
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(1) On or before the 10th day of each month, manufacturers, distributors, brokers, sales agents, and importers of alcoholic beverages shall remit to the Division the appropriate excise taxes along with full and complete reports that reflect the details of all transactions for the previous month on the appropriate and applicable forms listed below:
(a) Form DBPR ABT 4000A-100, Alcoholic Beverage Distributor’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13801;
(b) Form DBPR ABT 4000A-110, Liquor Distiller’s and Rectifier’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13802;
(c) Form DBPR ABT 4000A-110CD, Craft Distillery Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13803;
(d) Form DBPR ABT 4000A-125, Beverages Shipped To/Within Florida Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13804;
(e) Form DBPR ABT 4000A-130, Vendor’s Malt Manufacturing Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13805;
(f) Form DBPR ABT 4000A-135, Beer Manufacturer’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13808;
(g) Form DBPR ABT 4000A-140DW, Domestic Wine Manufacturer’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13806; and
(h) Form DBPR ABT 4000A-140IW, Imported Wine Manufacturer’s Monthly Report, effective 3/2022 incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13807.
(2) The required monthly reports listed in subsection (1) above and the appropriate excise taxes shall be deemed to be filed in a timely manner when the Division receives the report and remittance by 11:59 p.m. on the 10th day of the month, or in those cases where the 10th falls on a Saturday, Sunday or legal holiday, monthly reports and remittances shall be accepted as timely filed if submitted to the Division on or before 11:59 p.m. on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, the term “”legal holiday”” refers to the same days designated in Florida Statutes § 110.117
(3) Licensees who timely submit reports and excise taxes, as required in subsection (2) above, shall qualify for collection credits and allowances under the Beverage Law. Licensees who fail to timely report and remit excise taxes, as required in subsection (2) above, shall forfeit all rights and privileges of collection credits and allowances authorized by the Beverage Law, and shall be deemed delinquent.
Rulemaking Authority 561.11, 563.09(10), 564.06(9), 565.03(8), 565.12(4) FS. Law Implemented 561.111, 561.221(3)(b), 561.49, 561.50, 561.55, 562.15, 563.05, 563.07, 563.09(6), 564.06, 565.03(5), 565.12, 565.13 FS. History-Repromulgated 12-19-74, Formerly 7A-4.09, Amended 8-20-87, Formerly 7A-4.009, Amended 3-22-22.
(b) Form DBPR ABT 4000A-110, Liquor Distiller’s and Rectifier’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13802;
(c) Form DBPR ABT 4000A-110CD, Craft Distillery Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13803;
(d) Form DBPR ABT 4000A-125, Beverages Shipped To/Within Florida Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13804;
(e) Form DBPR ABT 4000A-130, Vendor’s Malt Manufacturing Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13805;
(f) Form DBPR ABT 4000A-135, Beer Manufacturer’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13808;
(g) Form DBPR ABT 4000A-140DW, Domestic Wine Manufacturer’s Monthly Report, effective 3/2022, incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13806; and
(h) Form DBPR ABT 4000A-140IW, Imported Wine Manufacturer’s Monthly Report, effective 3/2022 incorporated herein by reference, and accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or https://www.flrules.org/Gateway/reference.asp?No=Ref-13807.
(2) The required monthly reports listed in subsection (1) above and the appropriate excise taxes shall be deemed to be filed in a timely manner when the Division receives the report and remittance by 11:59 p.m. on the 10th day of the month, or in those cases where the 10th falls on a Saturday, Sunday or legal holiday, monthly reports and remittances shall be accepted as timely filed if submitted to the Division on or before 11:59 p.m. on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, the term “”legal holiday”” refers to the same days designated in Florida Statutes § 110.117
(3) Licensees who timely submit reports and excise taxes, as required in subsection (2) above, shall qualify for collection credits and allowances under the Beverage Law. Licensees who fail to timely report and remit excise taxes, as required in subsection (2) above, shall forfeit all rights and privileges of collection credits and allowances authorized by the Beverage Law, and shall be deemed delinquent.
Rulemaking Authority 561.11, 563.09(10), 564.06(9), 565.03(8), 565.12(4) FS. Law Implemented 561.111, 561.221(3)(b), 561.49, 561.50, 561.55, 562.15, 563.05, 563.07, 563.09(6), 564.06, 565.03(5), 565.12, 565.13 FS. History-Repromulgated 12-19-74, Formerly 7A-4.09, Amended 8-20-87, Formerly 7A-4.009, Amended 3-22-22.