Office of Program Policy Analysis and Government Accountability
Office of Program Policy Analysis and Government Accountability

Division of Alcoholic Beverages and Tobacco Should Improve Primary Functions and Accountability System

Report 04-56, August 2004




Report Summary

The Division of Alcoholic Beverages and Tobacco's operations benefit Florida's citizens by providing safeguards to protect the public, ensuring that the state receives its tax revenues, and helping prevent criminal activity. Stakeholders reported high levels of satisfaction with division performance. However, improvements should be made to several of the division's key processes, including

  • modifying or eliminating the alcoholic beverage surcharge;
  • reducing the number of underage alcoholic beverage and tobacco surveys and redirecting law enforcement efforts to focus more attention on retailers suspected or known to be out of compliance with underage alcohol and tobacco laws;
  • taking additional steps to recover state revenue lost due to Internet and mail order tobacco sales;
  • timely investigating smoking ban complaints;
  • exploring the feasibility of electronic submittal of license applications; and
  • improving its accountability system.


Related Reports
  1. 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
  2. DBPR Tax Functions Are Appropriately Placed; Expanded Use of DOR Tax Processing System Should Be Considered
    Report 04-20 March 2004
  3. Progress Report: BPR Should Increase Education and Standardization Efforts for On-Premises Alcoholic Surcharge
    Report 98-80 May 1999
  4. Review of the Surcharge on Alcoholic Beverages for On-Premises Consumption
    Report 96-62 March 1997
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.
government, government support, alcoholic beverages, auditing, cigaretts, complaints, consumer protection, enforcement, excise tax, investigation, licensing, regulation, smoking ban, surcharge, tax collection, tobacco, underage use, gaming, pari-mutuel, wagering, tote, handle, permit holders, pari-mutuel facilities, revenue, tax collections, audit, licensing, computer systems, administration, alcohol, tobacco, tobacco products, wholesale, retail, distributor, beverages, surtax, health and social services, child support, enforcement, family court, federal funding, food stamps, license, suspension, single parents, temporary assistance, welfare reformretirement, pension plans, retirement system, actuarial valuations, Florida Retirement System, risk management, state property, insurance, risk retention, self-insured, state-owned property, excess insurance, catastrophic losses, windstorm, flood, fire, lightning, property loss, property damage