JDBW Distributor (Beer and Wine) ($25,000) Bond - Statewide in Florida

Brief Summary

This is a tax bond, and the $25,000 is a ceiling as much as a figure. F.S. 561.37 requires each manufacturer and each distributor to file a surety bond acceptable to the division in the sum of $25,000 as surety for the payment of all taxes, but where the division decides the volume of business makes a smaller bond adequate it may accept less, though in no event less than $10,000, and it may at any time require a bond under $25,000 to be increased back toward that amount. DBPR form ABT-6032 lists beer and wine distributors at $25,000. Confirm with the division whether you are writing the full amount before you buy.

Florida requires each manufacturer and each distributor, including a JDBW distributor of beer and wine, to file a surety bond with the Division of Alcoholic Beverages and Tobacco as surety for the payment of all taxes assessed or authorized by the Beverage Law. The statutory sum is $25,000, with a $10,000 floor if the division accepts less based on volume of business. The bond runs to the State of Florida on DBPR form ABT-6032.

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How to Apply for a JDBW Distributor (Beer and Wine) ($25,000) Bond:

• File a $25,000 surety bond as a beer and wine distributor, unless the division has agreed in writing to a lesser amount, which can never be below $10,000
• Use DBPR form ABT-6032, the Division of Alcoholic Beverages and Tobacco Surety Bond Form
• Name the State of Florida as obligee
• Include a properly certified copy of the surety agent's power of attorney
• File the bond at the appropriate district auditing office of the division
• Apply for the JDBW license on ABT form 6001
• Pay the state license tax of $1,250 for each establishment or branch under F.S. 564.02(3)(a)
• Confirm your county renewal cycle, since distributor terms run either October 1 through September 30 or April 1 through March 31
• Get the renewal fee received or postmarked on or before the expiration date, since a late renewal costs $5 for each month or fraction of a month

Detailed Information About the Florida JDBW Distributor (Beer and Wine) ($25,000) Bond:

The amount and the discretion around it

F.S. 561.37 sets $25,000 for manufacturers and distributors, and gives the division two powers. It may accept a bond in a lesser sum when the amount of business done is such that less will be adequate to secure the taxes, but in no event less than $10,000. And it may at any time require a bond written below $25,000 to be increased so as not to exceed that figure. A reduced bond is a current accommodation, not a permanent setting.

The same section sets different figures elsewhere. Brewers post $20,000 with the same $10,000 floor. Wine or wine and cordial manufacturers post $5,000, with a $1,000 floor for one engaged solely in the experimental manufacture of wines and cordials from Florida products. A distributor selling only beverages not more than 4.007 percent alcohol by volume in counties where liquor sales are prohibited, or only beverages not more than 17.259 percent by volume and wines regardless of alcohol content in counties where sales are permitted, posts $25,000 with a $1,000 floor. A distributor in a county of 15,000 or less whose sales are restricted to distributors and vendors licensed in the same county posts $5,000.

What it secures

Payment of all taxes assessed or authorized by the Beverage Law. The State of Florida is the obligee. That framing matters when you think about claims, because the exposure is unpaid excise tax rather than customer disputes.

Form, filing and cancellation

DBPR form ABT-6032 is the division's surety bond form, citing 561.37. It lists beer and wine distributors at $25,000, malt beverage manufacturers at $20,000, wine manufacturers at $5,000, distilled spirits at $25,000, and beer, wine and liquor distributors at $100,000. A properly certified copy of the surety agent's power of attorney is filed with the bond at the appropriate district auditing office. The surety may cancel by giving sixty days notice in writing to the Division of Alcoholic Beverages and Tobacco, and remains liable for acts committed before cancellation.

The license beside the bond

A JDBW is a distributor of beer and wine, engaged in distribution of beer or wine to vendors and other distributors, applied for on ABT form 6001. F.S. 564.02(3)(a) sets a state license tax of $1,250 for each establishment or branch operated by a distributor authorized to sell brewed beverages containing malt, wines and fortified wines in counties where the sale of intoxicating liquors, wines and beers is permitted. Subsection (3)(b) provides a $50 rate for qualifying religious organizations distributing for religious or sacramental purposes.

Renewal dates run by county

Under F.S. 561.26, no license is issued except an annual license, and licenses are renewed annually. Rule 61A-3.0101 splits the state, with vendors and distributors in one group of counties on an October 1 through September 30 term and another group on April 1 through March 31, while manufacturers, brokers, sales agents, importers and passenger common carriers run October 1 through September 30 regardless of county. A renewal is timely if the correct fee is received by the division or postmarked on or before the expiration date. F.S. 561.27 allows renewal after expiration on payment of a penalty of $5 for each month or fraction of a month of delinquency. Check which county cycle your establishment sits in rather than assuming the fall date.

Eligibility and Requirements for a Florida JDBW Distributor (Beer and Wine) ($25,000) Bond:

• Bond amount of $25,000 for a beer and wine distributor, or the reduced amount the division has accepted, never below $10,000
• State of Florida as obligee, filed with the Division of Alcoholic Beverages and Tobacco
• Bond conditioned as surety for the payment of all taxes assessed or authorized by the Beverage Law
• Surety acceptable to the division, with a certified power of attorney attached
• Business name on the bond matching the license application exactly
• Sixty days written notice to the division before a cancellation takes effect, with the surety still liable for prior acts

Florida JDBW Distributor (Beer and Wine) ($25,000) Bond FAQs:

Official and Additional Resources for the Florida JDBW Distributor (Beer and Wine) ($25,000) Bond: