IPCPR Legislative | Operating Your Business in Florida

Operating Your Business in Florida

florida

Operating Your Business in Florida

No person is permitted to engage in the business of selling or dealing in tobacco products in Florida without first obtaining a license. A person outside the state who ships or transports tobacco products to retailers in the state, to be sold by those retailers, may also apply for a distributor license.

 

Fla. Stat. § 210.35

 

Anyone who plans to distribute or sell tobacco products in Florida must register with the Florida Department of State, Division of Corporations (http://www.sunbiz.org/downloads.html), complete the appropriate application, and pay a fee for each permit requested. Retailers must complete an Application for Retail Tobacco Products Dealer Permit (Form ABT-6028) and pay a $50 fee; tobacco wholesale distributors must complete an Application for Tobacco Products Wholesale Dealer (Form ABT-6005), pay a $25 fee, and complete a Surety Bond Form (Form ABT-6032) for a $1,000 surety bond; and cigar wholesalers must complete an Application for Cigar Wholesale Dealer Permit (Form ABT-6006) and pay a $25 fee. Each license will expire on June 30th following its date of issue. Licenses can be renewed through the Florida Department of Business & Professional Regulation Online Services portal at https://www.myfloridalicense.com/datamart/loginFLDBPR.do;jsessionid=CF0C3C68B8D9E27E8D1060B24AAD4817.vo_fldbprm.

 

Each tobacco wholesale distributor is required to report [with Form 4000A-300 (In State) or Form 4000A-305 (Out-of state)] all other tobacco product transactions and pay the applicable excise taxes to the Division of Alcoholic Beverages and Tobacco on a monthly basis. All reports must be made on or before the 10th day of month following the calendar month for which the report is filed. Distributors paying $50,000 or more in excise taxes per year must remit tax payments through electronic funds transfer.

 

Every seller (manufacturer, wholesaler, or distributor) of tobacco products who sells to a retailer in Florida must also electronically file an annual information report on or before July 1st. This report is considered delinquent if it is not received by September 30th. The report must contain: the seller’s name; the seller’s tobacco permit number; the retailer’s name; the retailer’s tobacco permit number; the retailer’s address; the general item type or types; and the net monthly sales total sold to each retailer.

 

Fla. Stat. § 212.133

 

Stand-alone bars may serve alcohol and allow smoking in the same establishment. A “stand-alone bar” is any premises devoted, during any time of operation, predominantly or totally to serving alcoholic beverages, intoxicating beverages, or intoxicating liquors, or any combination thereof, for consumption on the licensed premises; in which the serving of food, if any, is merely incidental to the consumption of any such beverage; and the licensed premises is not located within, and does not share any common entryway or common indoor area with, any other enclosed indoor workplace, including any business for which the sale of food or any other product or service is more than an incidental source of gross revenue. A place of business is a stand-alone bar in which the service of food is merely incidental if the licensed premises derives no more than 10 percent of its gross revenue from the sale of food consumed on the licensed premises. Stand-alone bars must obtain an Alcoholic Beverages License by filing an Application for New Alcoholic Beverage License Form (Form DBPR ABT-6001) and paying a $100. Stand-alone bars may qualify for a smoking ban exemption by filing a Notification of Election to Permit Tobacco Smoking in the Licensed Premises (Form DBPR ABT-6039).

 

Localities may require additional business licenses.

Florida Department of State, Division of Corporations: Forms
http://www.sunbiz.org/downloads.html

 

Florida Department of Business & Professional Regulation: Forms Center: Licensing-Related Forms
http://www.myfloridalicense.com/dbpr/abt/forms/index_licensing.html#general

 

Form ABT-6028: Application for Retail Tobacco Products Dealer Permit
http://www.myfloridalicense.com/dbpr/abt/forms/documents/abt-6028.pdf

 

Instructions
http://www.myfloridalicense.com/dbpr/abt/forms/documents/AppPackforRetailTobaccoProdDealerPermit.pdf

 

Form ABT-6005: Application for Tobacco Products Wholesale Dealer
http://www.myfloridalicense.com/dbpr/abt/forms/documents/abt-6005.pdf

 

Instructions
http://www.myfloridalicense.com/dbpr/abt/forms/documents/AppPackforTobaccoProdWholesaleDealer.pdf

 

Form ABT-6006: Application for Cigar Wholesale Dealer Permit
http://www.myfloridalicense.com/dbpr/abt/forms/documents/abt-6006.pdf

 

Instructions
http://www.myfloridalicense.com/dbpr/abt/forms/documents/AppPackforCigarWholesaleDealerPermitCGRC6006.pdf

 

Form ABT 6032: Surety Bond Form
http://www.myfloridalicense.com/dbpr/abt/forms/documents/abt-6032.pdf

 

Division of Alcoholic Beverages and Tobacco: Electronic Data Submission (EDS)
http://www.myfloridalicense.com/dbpr/abt/eds/web-based-reporting.html

 

Form ABT 4000A-300: In-State Tobacco Products Wholesale Dealer’s Report
http://www.myfloridalicense.com/dbpr/abt/forms/index_auditing.html#otp

 

Instructions
http://www.myfloridalicense.com/DBPR/abt/documents/InstateTobaccoWholesaleDistributorsMonthlyExciseTaxReport.pdf

 

Monthly Report Summary
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-300-1InstateTobaccoProductsWholesaleDealersReport.pdf

 

Product Transactions
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-300Page2of4InstateTobaccoProductsWholesaleDealerrsReport.pdf

 

Tax Paid Purchases From Other Florida Wholesale Dealers
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-300Page3of4InstateTobaccoProductsWholesaleDealersReport.pdf

 

Certificate of Tobacco Products Destroyed
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-300Page4of4InstateTobaccoProductsWholesaleDealersReport.pdf

 

Form ABT 4000A-305: Out-of-State Tobacco Products Distributor’s Monthly Report
http://www.myfloridalicense.com/dbpr/abt/forms/index_auditing.html#otp

 

Monthly Report Summary
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-305-1InstateTobaccoProductsWholesaleDealersReport.pdf

 

Monthly Report Details
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-305Page2of2OutofStateTobaccoProductsDistributorsReport.pdf

 

Form ABT 4000A-310: Tobacco Products Manufacturers and Importers Report
http://www.myfloridalicense.com/dbpr/abt/forms/index_auditing.html#otp

 

Summary of Transactions
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-310Page1of3TobaccoProductsManufacturersandImportersReport.pdf

 

Sales and Returns
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-310Page2of3TobaccoProductsManufacturersandImportersReport.pdf

 

In State/Out-of-State
http://www.myfloridalicense.com/dbpr/abt/forms/documents/DBPRFormABT4000A-310Page3of3TobaccoProductsManufacturersandImportersReport.pdf

 

Form DBPR ABT – 6001: Application for New Alcoholic Beverage License
http://www.myfloridalicense.com/dbpr/abt/forms/documents/abt-6001formonly.pdf

 

Form DBPR ABT-6039: Notification of Election to Permit Tobacco Smoking in the Licensed Premises
http://www.myfloridalicense.com/dbpr/abt/forms/documents/abt-6039.pdf

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