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Office of Program Policy Analysis and Government Accountability

Progress Report: BPR Should Increase Education and Standardization Efforts for On-Premises Alcoholic Surcharge, Report No. 98-80, May 1999
Full report in PDF format

  • 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.

What were our earlier findings?

Report No. 96-62 Review of the Surcharge on Alcoholic Beverages for On-Premises Consumption, published on March 3, 1997.

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.

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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