FL S7150

Transfers administration of cigarette, tobacco, and alcoholic beverage tax collection from the Department of Business and Professional Regulation to the General Tax Administration Program Office within the Department of Revenue, effective July 1, 2011.

Requires dealers selling cigarettes and alcoholic beverages who paid $20,000 or more in taxes during the previous fiscal year to remit payments by electronic funds transfer and file returns through electronic data interchange.

Prohibits issuance of permits or licenses to applicants who are not registered dealers with the tax collection program or who have outstanding tax warrants exceeding 3 months, and authorizes the division to suspend or revoke licenses for such delinquencies.

Expands reporting requirements for wholesale dealers, distributors, and other beverage industry participants to provide the tax program with detailed information about retail sales, including customer names, addresses, invoice numbers, quantities sold, and sales prices.

Authorizes the Department of Revenue executive director to reorganize the tax administration program and adopt emergency rules to implement the act, with restrictions on further organizational changes after July 1, 2012.