The Florida Legislature
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Office of Program Policy Analysis and Government Accountability

DBPR Tax Functions Are Appropriately Placed; Expanded Use of DOR Tax Processing System Should Be Considered, Report No. 04-20, March 2004
 
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  • Transferring responsibility for the administration of alcoholic beverage, tobacco, and pari-mutuel wagering taxes to the Department of Revenue is not desirable as it would hinder the ability of the Department of Business and Professional Regulation to cost-effectively regulate these industries. 
  • However, expanding the use of the Department of Revenue’s tax processing system to include alcoholic beverage and tobacco taxes may be a cost-effective alternative to the development of a separate tax processing system in the Department of Business and Professional Regulation. 
  • If the decision is made to consider expanded use of the Department of Revenue’s tax processing system before developing a separate system, we recommend that a comparative cost-benefit analysis be developed of the available alternatives, to include an assessment of the impact of each alternative on the overall effectiveness of tax administration in Florida. 

Which Government Program Summaries contain related information?

Department of Business and Professional Regulation (DBPR)
Pari-Mutuel Wagering Regulation (DBPR)
Alcoholic Beverage and Tobacco Regulation
Department of Revenue (DOR)
General Tax Administration (DOR)

What other OPPAGA-related materials are available?

  • Report No. 07-44 DBPR Continues to Make Efforts to Streamline Processes and Improve Customer Service, published in November 2007.
  • Report No. 06-46 Progress Report: Division of Alcoholic Beverages and Tobacco Has Made Improvements, But Additional Steps Are Needed to Increase Efficiency, Customer Service, published in May 2006.
  • Report No. 05-60 DBPR Re-Engineering Has Achieved Cost Savings, But More Can Be Done to Centralize Functions and Improve Services, published in December 2005.
  • Report No. 04-56 Justification Review: Division of Alcoholic Beverages and Tobacco Should Improve Primary Functions and Accountability System, published in August 2004.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address: oppaga@oppaga.fl.gov


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