Form Gt-800046 - Sales And Use Tax On Bars And Lounges (Page 3 of 4) in pdf

To calculate the sales tax and surtax due on sales of alcoholic beverages for a reporting period:

1. Divide the total receipts of alcoholic beverages by the rate divisor for the county in

which you are located to calculate gross sales.

2. Subtract gross sales from the total receipts to compute the amount of sales tax and

surtax due.

Method 2 – Public Notice of Tax Included Tax Rate Chart

State & County

Rate for Package

Rate for Mixed Drinks with

Tax Rate

Store ONLY

or without Package Store

6.0%

1.0635

1.0659

6.5%

1.0677

1.0697

7.0%

1.0730

1.0751

7.5%

1.0776

1.0795

8.0%

1.0822

1.0839

Example: The total receipts of alcoholic beverages by a package store that does not sell individual

mixed drinks is $2,000. The package store is located within a county imposing a one percent (1%)

surtax.

Example: sales tax rate of 6% plus the county surtax rate of 1% = 7% rate

$2,000 ÷ 1.0730 = $1,863.93 gross sales

$2,000 - $1,863.93 = $136.07 (sales tax and surtax due)

Example: The total receipts of alcoholic beverages by a package store that sells packaged goods

and individual mixed drinks is $2,000. The package store is located within a county imposing a one

percent (1%) surtax.

Example: sales tax rate of 6% plus the county surtax rate of 1% = 7% rate

$2,000 ÷ 1.0751 = $1,860.29 gross sales

$2,000 - $1,860.29 = $139.71 (sales tax and surtax due)

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month following

each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If the 20th

falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely if they are

postmarked on the first business day after the 20th. Florida law requires you to file a tax return

even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option of

buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales and

use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds transfer

(EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic payments

no later than 5:00 p.m., ET, on the business day before the 20th.

Florida Department of Revenue, Sales and Use Tax on Bars and Lounges, Page 3

Form Gt-800046 - Sales And Use Tax On Bars And Lounges Page 3

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