Our previous report found that mispayment of the surcharge, which is a widespread problem among Florida retailers, stems from retailer confusion over how to calculate the surcharge due. However, the Department of Business and Professional Regulation has only partially implemented report recommendations to increase taxpayer education programs.
The department has begun to standardize conflicting policies and procedures regarding the calculation of the surcharge and record keeping requirements, which we also found contribute to retailer confusion.
In addition, the department has taken steps to refine the audit selection process, which should improve its ability to identify retailers who need assistance calculating the surcharge owed.
The 1999 Legislature considered but did not pass legislation to repeal the surcharge.

No Title
Report 96-62
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

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.