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Office of Program Policy Analysis and Government Accountability

Review of the Surcharge on Alcoholic Beverages for On-Premises Consumption, Report No. 96-62, March 1997
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  • Mispayment of the surcharge is a widespread problem. The Department of Business and Professional Regulation could more effectively administer the surcharge program by increasing taxpayer education, implementing audit policies and procedures more consistently, and increasing automation of the audit selection process.
  • Florida's surcharge places a burden on state administering agencies and Florida businesses. To reduce administrative costs and ease the burden on Florida businesses, the Legislature could impose the surcharge at the wholesale level or repeal it and increase excise taxes. Either option would save approximately $2.3 million annually and reduce record-keeping requirements for Florida businesses.

Which Government Program Summaries contain related information?

Alcoholic Beverage and Tobacco Regulation

What other OPPAGA-related materials are available?

  • 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. 04-56 Justification Review: Division of Alcoholic Beverages and Tobacco Should Improve Primary Functions and Accountability System, published in August 2004.
  • Report No. 98-80 DBPR Should Increase Education and Standardization Efforts for On-Premises Alcoholic Surcharge, published in May 1999.

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).
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