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Bringing alcohol back to the US

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I've done a search that didn't help... not even sure where to post this!

I'll fly to/from Puerto Rico for a cruise to Caribbean. Will be buying rum on the islands to bring back home. Getting off the ship in San Juan, Puerto Rico, layover in Florida, back to California.

I can bring up to $800 in souvenirs, but only 1 liter of liquors. If I have another 1/2 liter over that limit, I will pay 3% tax, is this correct? If yes, where do I pay? In Florida? Or before that, in Puerto Rico?

US citizen over 21 of course :)

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