Office of Economic and Demographic Research
20 2015 Local Government Financial Information Handbook
Opinion # Subject
79-36 Municipal taxation, alcoholic beverage distribution
74-131 Taxation and local sales, cigarette, or alcohol tax
The full texts of these opinions are available via a searchable on-line database.9 Local government officials
seeking more clarification should review the opinions in their entirety. The reader should keep the date of the
opinion in mind when reviewing its relevance to current law or any interpretations that have been articulated
in Florida case law.
Prior Years’ Revenues:
A summary of prior years’ distributions is available.