Brewery / Distillery Permits & Licenses in Orlando, Florida

Required for all LLCs. Annual report filing also required separately (see below).

Applies to all Florida LLCs. Fee unchanged as of 2024.

Renewal required every 5 years for $50. Applies if brewery/distillery uses a trade name like "Sunset Brews".

Required for brewing and selling beer. "4COP" allows manufacturing, wholesaling, and limited retail. Prerequisites include zoning approval, background check, public notice. Updated fee schedule effective 2023.

Required for distilling spirits. Higher fees reflect quota system. Prerequisites: federal TTB permit, fire safety inspection, fingerprints/background checks.

Lower-cost option for pure breweries not wholesaling broadly. Confirm exact license type via ABT application.

Applies to nearly all businesses selling alcohol for consumption. File via BT-Express online portal.

Florida's unemployment insurance tax. Most small businesses with employees required.

All businesses selling tangible goods or certain services in Florida must register for sales tax. Breweries/distilleries selling beer or spirits directly to consumers (e.g., on-site sales) are required to collect and remit sales tax. Registration is done via the FL DOR online portal.

Breweries must file a Brewer’s Notice (TTB Form 5110.17); distilleries must obtain a Distilled Spirits Plant (DSP) permit (TTB Form 5100.24). Both require federal excise tax payments on alcohol produced. Ongoing excise tax filings are required monthly via TTB Form 5130.11 (Monthly Report of Production, Withdrawals, and Operations).

Florida does not impose a corporate income tax on pass-through entities (e.g., LLCs taxed as partnerships or S-Corps). However, if the LLC elects corporate taxation or has federal taxable income attributable to Florida, registration may be required. Most small breweries/distilleries structured as pass-throughs are not subject to Florida corporate income tax.

Employers must register to withhold state income tax (though Florida has no personal income tax, this applies to non-resident wages in some cases) and to report wages. More critically, this registration covers reporting of wages for unemployment insurance purposes.

Required for all breweries/distilleries due to federal excise tax reporting obligations, even if no employees. Used for TTB filings, IRS excise tax returns (e.g., Form 720), and state tax accounts.

All breweries and distilleries must file TTB Form 5130.11 each month to report production, withdrawals, and inventory. Excise taxes are due monthly. Small producers may qualify for reduced rates under the Craft Beverage Modernization Act.

Employers with one or more employees must register and pay state unemployment insurance (SUI) tax. Rate varies from 2.7% to 5.4% on first $7,000 of wages per employee annually, based on experience rating.

All Florida municipalities require a Business Tax Receipt (BTR) to operate legally. For breweries/distilleries, this may include zoning compliance and additional fees. Example: Miami-Dade County requires BTR for all businesses; fees depend on gross revenue.

Distilleries must register for the Federal Occupational Tax under 26 U.S.C. § 5000. This is in addition to the DSP permit. Brewers are exempt from this requirement but must pay excise taxes under different provisions.

Florida does not impose a general industrial privilege tax. However, alcohol producers are subject to federal excise taxes only. State-level excise taxes do not exist in Florida for alcohol.

Required in unincorporated areas of all Florida counties; breweries/distilleries classified under specific NAICS codes

Examples - Miami-Dade: https://www.miamidade.gov/business/business-tax-receipt.asp; Tampa: https://www.tampa.gov/business/business-tax

Breweries/distilleries typically require CI (Commercial Intensive) or IL (Industrial Light) zoning; must verify with local planning dept

Required for tank installations, bar construction, etc.; see county-specific codes

Must comply with local sign ordinances (size, illumination, setback requirements)

Required for assembly occupancies >50 people; special hazards for flammable liquids storage

Classifies use as A-2 (food/beverage) or F-1 (manufacturing)

NFPA 13 required for distilleries (sprinklers); alcohol storage triggers special systems

Brewpubs need food permit; production-only may be exempt

Special entertainment permit required in many counties

Breweries often need 1 space/100 sq ft + extra for tasting room

Sole proprietors and partners in an LLC are not automatically counted as employees and may opt out. However, corporate officers in a brewery/distillery LLC may elect exemption only if they file DWC-508 form. All employees must be covered.

While not universally mandated by state statute, most Florida counties (e.g., Miami-Dade, Orange County) require proof of general liability insurance as part of business occupancy or fire safety compliance. Strongly recommended due to premises liability risks.

Required under Florida Statute §324.021. Minimum liability limits: $10,000 PIP (Personal Injury Protection), $10,000 PDL (Property Damage Liability). Applies to all vehicles used in business, including delivery trucks or sales vehicles.

Not legally mandated by Florida or federal law, but de facto required by distributors, retailers, and event organizers. Strongly recommended due to high risk of contamination, mislabeling, or allergic reaction claims.

Florida Statute §562.17 imposes dram shop liability. While the state does not mandate a specific insurance policy, courts and local jurisdictions (e.g., county alcohol boards) expect coverage. Many counties require proof of liquor liability as part of ABC license compliance. Required by most commercial leases in retail spaces.

Required under 27 CFR §19.241. Distilleries must obtain a continuous bond in an amount determined by TTB (typically 10% of expected tax liability, minimum $1,000). Breweries may qualify for bond exemption if production is under 250,000 barrels annually (27 CFR §19.241(e)).

Bond amount varies by license class. For example, a Brewer’s License (CMB) requires a $1,000 bond; a Distiller’s License (CMD) requires $250,000. Required under Florida Statute §561.18. Bond ensures compliance with state alcohol laws and tax payments.

Not required by Florida law or federal regulation for breweries or distilleries. May be required by third parties (e.g., consultants, event organizers). Recommended only if offering professional services like brewing consulting or training.

All breweries/distilleries structured as LLCs must obtain an EIN if they have employees or are required to file excise taxes. Even single-member LLCs in this industry typically need an EIN due to TTB excise tax obligations.

Distilleries must register with TTB using Form 5100.24 and pay federal excise taxes on distilled spirits under 26 U.S.C. §5000. Breweries must also register and pay excise taxes under same authority. Requires a bond (typically $1,000–$500,000) based on anticipated tax liability. Monthly excise tax returns (Form 720) required.

Required under 26 U.S.C. §5171 for any person producing distilled spirits for commercial use. Includes bonded warehouses and taxpaid plants. Application Form 5100.24 must be submitted to TTB. A bond (Form 5110.22) is required based on expected tax liability.

Required under 26 U.S.C. §5061 for any person producing beer for commercial sale. Form 5130.16 must be submitted to TTB. Includes bond requirement based on production volume. Allows payment of federal excise taxes under 26 U.S.C. §5051.

Breweries and distilleries must comply with general industry standards (29 CFR 1910), including hazard communication, machine guarding, confined space entry (for fermenters/tanks), and respiratory protection if applicable. Recordkeeping (OSHA Form 300) required for employers with 11+ employees.

Title III of ADA requires accessible design for public accommodations. Applies to breweries/distilleries with tasting rooms. Includes physical access (ramps, restrooms), communication access, and service policies. Safe Harbor provisions apply for facilities compliant with 2010 ADA Standards.

Breweries and distilleries using large boilers, compressors, or fuel storage may be subject. Requires SPCC Plan prepared by Professional Engineer (PE) if above threshold. Exemptions may apply under EPA’s 'Qualified Facilities' program.

Fermentation and distillation processes may emit ethanol and VOCs. Facilities may be required to obtain a Title V or minor source operating permit under the Clean Air Act (40 CFR Part 70/71). Florida DEP implements federal program; federal oversight applies if state fails to enforce.

Applies to all advertising, including labels, websites, and social media. Prohibits deceptive or misleading claims (e.g., 'organic' without certification, false origin claims). Alcohol labeling also regulated by TTB, but FTC enforces general consumer protection standards.

Fair Labor Standards Act (FLSA) requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for >40 hours/week), and proper recordkeeping. Applies to brewery/distillery employees including production, tasting room staff, and delivery drivers.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Posting and recordkeeping required.

All breweries/distilleries must complete Form I-9 for each employee, verifying identity and work authorization. Applies to both full-time and part-time workers. E-Verify is voluntary unless state law or federal contract requires it.

Under the Bioterrorism Act of 2002, all food facilities (including breweries and distilleries) must register with FDA. Registration must be renewed every 2 years during the even-numbered year (October 1–December 31). Failure to register results in inadmissibility of product.

FDA regulates labeling of certain ingredients, allergens, and nutrition facts. However, TTB has primary authority over alcohol beverage labeling (e.g., alcohol content, health warnings). FDA enforces food additive, allergen (FALCPA), and nutrition labeling rules where applicable.

All beer and distilled spirits labels sold in the U.S. must receive TTB approval via COLA (Form 5100.31). Includes brand name, alcohol content, health warning statement, and net contents. Required under Federal Alcohol Administration Act (FAA Act).

All Florida LLCs must file an annual report with the Division of Corporations. Failure to file by May 1 results in a $400 late fee. If not filed by November 15, the LLC is administratively dissolved. The report includes business address, registered agent, and management information.

An EIN is a one-time registration. However, businesses must use it annually for federal tax filings. No annual renewal of EIN itself is required.

LLCs taxed as corporations must file Form F-1120H. Pass-through entities may need to file Form 100. Florida imposes a corporate income tax (5.5%) and a franchise tax on capital stock for certain entities. Most LLCs avoid corporate income tax if structured as pass-throughs, but must still file a return if they have nexus.

S-corps must file Form 1120-S annually. Due date is March 15 for calendar-year filers. Extensions available via Form 7004.