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Revenue collections received from the tax for fiscal year 1989-90 1991-92 were estimated to be $3587988 332,000. Alcoholic Beverage License Tax "Alcoholic Beverages" refers to distilled spirits and all beverages containing one half of one percent or more of alcohol by volume. Within the Department of Business -Regulations there is a division of alcoholic beverages and tobacco. Its job is to oversee both the manufacture and sale of all alcoholic beverages in Florida, and to enforce the provisions of the tobacco law and beverage law. Importers, manufacturers, wholesale distributors, brokers and retail vendors of alcoholic beverages are all subject to licensing rules and regulations, and their accompanying fees. All revenues collected by the Division of Alcoholic Beverages and Tobacco are placed in an account in the state treasury called the Alcoholic Beverage and Tobacco Trust Fund. Twenty-four percent of the license taxes imposed on the sale of beer, wine and liquor collected within a county is returned to the county Tax Collector. The remaining funds are used to operate the division and contribute to the operation of the Office of the Secretary of Business Regulation. After audit, any remaining monies left in excess of the needs of the division are transferred to the General Revenue Fund. In fiscal year 1991-92, the county enrrently received approximately $297066 26,000 per --pear of Alcoholic Beverage License Tax revenue. Pari -Mutual Tax The Division of Pari -Mutual Wagering of the Department of Business Regulation is responsible for the rules and regulations regarding race tracks, race meets and races held in Florida as well as Jai - Alai and other pari -mutual exhibitions. A number of taxes are collected from those engaged in pari -mutual events. Depending on the type of events these can include: * a daily license fee to operate * an admission tax * a tax on total monies contributed to the betting pool during daily performances (the handle) * a "breaks" tax on that portion of the pool not redistributed to contributors or withheld by the license permit holder as commission * various surtaxes on the excess funds mentioned above * occupational licenses for each specified job performed. The various taxes are paid by the permit holder to the Division of Pari -Mutual wagering. Half of the funds are deposited into a Pari - Mutual Tax Collection Fund, the other half are credited to the