Brief Summary
Florida sets the manufacturer bond by what you make. A brewery files $20,000, a winery $5,000, and a distillery or rectifier $25,000, all on the division's own Form DBPR ABT-6032. The Division of Alcoholic Beverages and Tobacco will not issue the license until a properly executed bond is on file, so getting the right amount on the right form the first time keeps the application moving.
Every Florida alcoholic beverage manufacturer files a surety bond with the Division of Alcoholic Beverages and Tobacco under Fla. Stat. 561.37 to secure payment of the taxes due under the Beverage Law. The division's bond schedule lists $20,000 for malt beverage (beer) manufacturers, $5,000 for wine and for wine and cordial manufacturers, and $25,000 for distilled spirits and for rectifying or blending. The bond goes on Form DBPR ABT-6032 and must be written by a surety licensed in Florida.
We can help with all Florida bonds!
Detailed Information About the Florida Alcohol Manufacturer Bond:
The amount depends on what you manufacture
Applicants often assume one flat figure for every manufacturer. Fla. Stat. 561.37 sets different amounts, and the division's bond instructions apply them by license series:
- Malt beverages (beer), series CMB: $20,000
- Wine only, series AMW: $5,000
- Wine and cordials, series BMWC: $5,000
- Distilled spirits, series DD: $25,000
- Rectifying or blending, series ERB: $25,000
When the division can accept less
The statute lets the division accept a smaller bond when the volume of business is small enough that a lower amount will still secure all taxes due. A general manufacturer's $25,000 bond can be reduced but never below $10,000. A brewer's $20,000 bond has the same $10,000 floor. A manufacturer engaged solely in the experimental manufacture of wines and cordials from Florida products may be allowed a bond as low as $1,000, and the division can later require it increased, up to $5,000. A reduction is the division's decision, not the applicant's.
What the bond guarantees
Section 561.37 is titled Bond for payment of taxes. On Form DBPR ABT-6032 the manufacturer agrees to account for and pay over promptly to the division all money due, and to comply with Florida's beverage law in Chapters 561 through 568.
Filing and cancellation
Rule 61A-2.002 requires every bond under the beverage law to be written by a surety company licensed to do business in Florida and to be filed with and approved by the director. The division asks for a certified copy of the surety agent's power of attorney with the bond, and the bond is submitted to your local ABT auditing district office. The surety may cancel by giving the division sixty days written notice and remains liable for the principal's acts through the cancellation date.