Fla. Stat. 561.371
Bond for payment of taxes by spirituous liquor distributors


Each distributor of spirituous liquors shall file with the division a surety bond acceptable to the division in the sum of $100,000 as surety for the payment of all taxes provided under the provisions of this chapter.

Source: Section 561.371 — Bond for payment of taxes by spirituous liquor distributors, https://www.­flsenate.­gov/Laws/Statutes/2024/0561.­371 (accessed Aug. 7, 2025).

561.01
Definitions
561.02
Creation and duties of Division of Alcoholic Beverages and Tobacco
561.08
Enforcement of Beverage Law
561.11
Power and authority of division
561.14
License and registration classification
561.15
Licenses
561.17
License and registration applications
561.18
License investigation
561.19
License issuance upon approval of division
561.20
Limitation upon number of licenses issued
561.22
Licensing manufacturers, distributors, and registered exporters as vendors prohibited
561.23
License display
561.24
Licensing manufacturers as distributors or registered exporters prohibited
561.25
Officers and employees prohibited from being employed by or engaging in beverage business
561.025
Alcoholic Beverage and Tobacco Trust Fund
561.26
Term of license
561.27
Renewal of license
561.027
Federal Law Enforcement Trust Fund
561.29
Revocation and suspension of license
561.32
Transfer of licenses
561.33
Licensee moving to new location
561.37
Bond for payment of taxes
561.38
Issuance of license prohibited until bond approved
561.41
Maintenance and designation of principal office by manufacturers, distributors, importers, and exporters
561.42
Tied house evil
561.43
Dry counties
561.49
No tax on out-of-state sales
561.50
One state tax payment
561.051
Reporting requirements of director
561.54
Certain deliveries of beverages prohibited
561.55
Manufacturers’, distributors’, brokers’, sales agents’, importers’, vendors’, and exporters’ records and reports
561.56
Transportation of beverages by manufacturers, distributors, and exporters
561.57
Deliveries by licensees
561.58
Issuance of license for a prior license revoked
561.65
Mortgagee’s interest in license
561.66
Legislative intent
561.67
Reclamation by distributor of beverages not paid for by licensed vendors
561.68
Licensure
561.111
Payment of taxes by electronic funds transfer
561.121
Deposit of revenue
561.181
Temporary initial licenses
561.221
Licensing of manufacturers and distributors as vendors and of vendors as manufacturers
561.331
Temporary license upon application for transfer, change of location, or change of type or series
561.342
County and municipal license tax
561.351
Manufacturers, brokers, sales agents, importers, and passenger common carriers
561.371
Bond for payment of taxes by spirituous liquor distributors
561.411
Qualifications for distributors
561.421
Temporary convention permits
561.422
Nonprofit civic organizations, charitable organizations, municipalities, and counties
561.423
Beer and malt beverages
561.424
Vinous beverages
561.425
Distilled spirits
561.495
Legislative findings
561.545
Certain shipments of beverages prohibited
561.665
Division to restrict licensees from permitting certain activities
561.695
Stand-alone bar enforcement
561.701
Short title
561.702
Legislative intent
561.703
Definitions relating to Florida Responsible Vendor Act
561.705
Responsible vendor qualification
561.706
Exemption from license suspension or revocation
561.1105
Inspection of licensed premises
561.1211
Credit for contributions to eligible nonprofit scholarship-funding organizations
561.1212
Credit for contributions to the New Worlds Reading Initiative
561.1213
Credit for contributions to eligible charitable organizations
561.1214
Child care tax credits
561.4205
Keg deposits
561.5101
Come-to-rest requirement

Current through Fall 2025

§ 561.371. Bond for payment of taxes by spirituous liquor distributors's source at flsenate​.gov