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.

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
Division of Alcoholic Beverages and Tobacco Should Improve Primary Functions and Accountability System
Report 04-56 August 2004
Progress Report: BPR Should Increase Education and Standardization Efforts for On-Premises Alcoholic Surcharge
Report 98-80 May 1999

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.