Senate committee substitute makes the following changes to the 2nd edition.

Changes the act's titles.

Revises the content of Section 1 to defer ABC permit renewal and registration fees for the previously enumerated permits for the period of May 1, 2021, through April 30, 2022, until September 1, 2021 (previously, required the ABC Commission to renew the specified permits during the same period without payment so long as the permit was active as of April 30, 2021, and the permittee submitted a current recycling plan pursuant to state law). Requires ABC permittees whose payment is deferred to comply with state tax laws and submit a recycling plan. Makes changes to refer to "deferred" fees rather than "waived" fees. Adds a new specification to require permittees who prepaid a deferred fee and requested and received a refund from the ABC Commission to repay the fee by September 1, 2021. 

Revises the proposed changes to Section 1 of SL 2020-94, as amended, to provide that fee payment for renewal or registration of an ABC permit is not required for those permits held by permittees subject to an order of closure under Section 8 of Executive Order No. 141, during the 2020-21 permit year until September 1, 2021. Requires compliance with state tax laws and submission of a recycling plan by September 1, 2021 (previously, eliminated fee payment requirement totally, and eliminated tax and recycling plan compliance).

Revises the proposed changes to Section 3 of SL 2021-2 to require an ABC permittee who has requested a refund of fees for renewal or registration to repay the fee by September 1, 2021 (previously, eliminated fee payment requirement).