Office of Program Policy Analysis and Government Accountability
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 04-20, March 2004




Report Summary

  • 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.


Related Reports
  1. DBPR Continues to Make Efforts to Streamline Processes and Improve Customer Service
    Report 07-44 November 2007
  2. OPPAGA Report: Division of Alcoholic Beverages and Tobacco Has Made Improvements, But Additional Steps Are Needed to Increase Efficiency, Customer Service
    Report 06-46 May 2006
  3. DBPR Re-Engineering Has Achieved Cost Savings, But More Can Be Done to Centralize Functions and Improve Services
    Report 05-60 December 2005
  4. Division of Alcoholic Beverages and Tobacco Should Improve Primary Functions and Accountability System
    Report 04-56 August 2004
Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.
Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.
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