1(1) 2All state funds collected pursuant to ss. 9563.05, 10564.06, 11565.02(9), 12and 13565.1214shall be paid into the State Treasury and disbursed in the following manner:
27(a) 28Two percent of monthly collections of the excise taxes on alcoholic beverages established in ss. 43563.05, 44564.06, 45and 46565.1247and the tax on alcoholic beverages, cigarettes, and other tobacco products established in s. 61565.02(9)62shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund to meet the division’s appropriation for the state fiscal year.
83(b) 84The remainder of the funds collected pursuant to ss. 93563.05, 94564.06, 95and 96565.1297and the tax on alcoholic beverages, cigarettes, and other tobacco products established in s. 111565.02(9)112shall be credited to the General Revenue Fund.
120(2) 121The unencumbered balance in the Alcoholic Beverage and Tobacco Trust Fund at the close of each fiscal year may not exceed $2 million. These funds shall be held in reserve for use in the event that trust fund revenues are unable to meet the division’s appropriation for the next fiscal year. In the event of a revenue shortfall, these funds shall be spent pursuant to subsection (3). Notwithstanding subsection (1), if the unencumbered balance on June 30 in any fiscal year is less than $2 million, the department is authorized to retain the difference between the June 30 unencumbered balance in the trust fund and $2 million from the July collections of state funds collected pursuant to ss. 239563.05, 240564.06, 241and 242565.12243and the tax on alcoholic beverages, cigarettes, and other tobacco products established in s. 257565.02(9)258. Any unencumbered funds in excess of reserve funds shall be transferred unallocated to the General Revenue Fund by August 31 of the next fiscal year.
284(3) 285Funds deposited into the Alcoholic Beverage and Tobacco Trust Fund pursuant to subsection (1) shall be used for administration and enforcement of chapters 210, 561, 562, 563, 564, 565, 567, 568, and 569.
