<P> The Division of Alcoholic Beverages and Tobacco is responsible for licensing the alcoholic beverage and tobacco industries, for collection and auditing of taxes and fees paid by the licensees, and for enforcing the laws and regulations of the alcoholic beverage and tobacco industries . </P> <P> The Division has the mission of effective supervision of the distribution of alcoholic beverages and tobacco products to consumers in a free enterprise system; collection and deposit of all taxes and fees authorized by law; and provision of a safe, drug - free, and responsible hospitality industry to residents and tourists of Florida . Laws governing the agency can be found in Chapter 210, Chapters 561 - 565 and Chapters 567 - 569 of Florida Statutes . </P> <P> These responsibilities and duties include licensing businesses, conducting criminal and administrative investigations; conducting audits, inventories and tax assessments; seizing non-tax paid alcoholic beverages and tobacco products; imposing penalties for violations; providing state resources to local governments to address alcoholic beverage and tobacco concerns; and encouraging licensees to properly operate their businesses . The responsibilities are carried out through three bureaus within the division - the Bureau of Licensing, the Bureau of Auditing, and the Bureau of Law Enforcement . </P> <P> The Division of Alcoholic Beverages and Tobacco was originally created as the "Malt and Vinous Beverage Department" in 1933 following the 21st Amendment to the U.S. Constitution which placed the responsibility of controlling the alcoholic beverage industry upon the states . Two years later it became the "State Beverage Department" and in 1945, the state's cigarette industry was added as a responsibility of the department . In 1969, the department was grouped with other business regulatory programs as a division under the Department of Business Regulation . The name was expanded to what it is today, the Division of Alcoholic Beverages and Tobacco, in 1977 . </P>

Florida division of alcoholic beverages and tobacco bureau of law enforcement