HB 4115

A bill to be entitled
2An act relating to cigarette metering and vending
3machines; amending ss. 210.01, 210.05, 210.07, 210.11,
4210.12, 210.15, and 210.18, F.S.; deleting provisions
5authorizing the use of metering machines to affix
6cigarette tax stamp insignias and pay cigarette taxes;
7conforming provisions that provide for regulation,
8enforcement, seizure and forfeiture, rulemaking, and
9penalties relating to the use of metering machines;
10specifying that retail dealers are solely responsible
11for affixing identification stickers to each cigarette
12vending machine they own, lease, furnish, or operate;
13providing an effective date.
15Be It Enacted by the Legislature of the State of Florida:
17     Section 1.  Subsection (9) of section 210.01, Florida
18Statutes, is amended to read:
19     210.01  Definitions.-When used in this part the following
20words shall have the meaning herein indicated:
21     (9)  "Agent" means any person authorized by the Division of
22Alcoholic Beverages and Tobacco to purchase and affix adhesive
23or meter stamps under this part.
24     Section 2.  Subsection (1) of section 210.05, Florida
25Statutes, is amended to read:
26     210.05  Preparation and sale of stamps; discount.-
27     (1)  The tax imposed by this part shall be paid by affixing
28stamps in the manner herein set forth or by affixing stamp
29insignia through the device of metering machines authorized in
30this part.
31     Section 3.  Section 210.07, Florida Statutes, is amended to
33     210.07  Vending Metering machines.-
34     (1)(a)  The tax may also be paid through the use of
35cigarette tax stamp insignia to be applied by the use of
36metering machines. The division shall prescribe and promulgate
37appropriate rules and regulations governing the use of metering
38machines, the procedure for the payment of such cigarette taxes
39through the use thereof, requiring adequate surety bonds of the
40users thereof to assure the proper use of such machines and
41payment of all cigarette taxes that might come due by the users
42thereof, and all other rules and regulations necessary and
43proper to govern the use of same.
44     (b)  The provisions of s. 210.05(3)(a) and (b) shall be
45applicable to cigarette taxes paid through the use of metering
47     (2)  All provisions of this part governing the use of
48cigarette tax stamps, the compiling of records, the making of
49reports, permits and revocation of permits, seizures and
50forfeitures, penalties, and all other provisions pertaining to
51the payment of cigarette taxes through the use of stamps, shall
52likewise be applicable to the payment of said taxes through the
53use of metering machines.
54     (1)(3)  Wholesale or Retail dealers of cigarettes owning,
55leasing, furnishing, or operating cigarette vending machines
56shall affix to each such machine, in a conspicuous place, an
57identification sticker furnished by the division. Every sticker
58shall show the vending machine serial number and the name and
59address of the cigarette wholesale or retail dealer owning,
60leasing, furnishing, or operating said vending machine.
61     (2)(4)  No vending machine shall be allowed to operate in
62the state that does not have affixed thereto the identification
63sticker required by this section nor shall any vending machine
64be allowed to operate in the state that does not display at all
65times at least one package of each brand of the packages located
66therein so the same are clearly visible and arranged in such a
67manner that the cigarette tax stamps or meter impressions of
68stamps affixed thereto are clearly visible. It shall be the duty
69of any person, firm or corporation operating a cigarette vending
70machine in this state to furnish the division the location of
71the vending machine and to report within 30 days to the division
72any change of location of the vending machine.
73     Section 4.  Section 210.11, Florida Statutes, is amended to
75     210.11  Refunds; sales of stamps and payment of tax.-
76Whenever any cigarettes upon which stamps have been placed, or
77upon which the tax has been paid by metering machine, have been
78sold and shipped into another state for sale or use therein, or
79have become unfit for use and consumption or unsalable, or have
80been destroyed, the dealer involved shall be entitled to a
81refund or credit of the actual amount of the tax paid with
82respect to such cigarettes less any discount allowed by the
83division in the sale of the stamps or payment of the tax by
84metering machine, upon receipt of satisfactory evidence of the
85dealer's right to receive such refund or credit, provided
86application for refund or credit is made within 9 months of the
87date the cigarettes were shipped out of the state, became unfit,
88or were destroyed. Only the division shall sell, or offer for
89sale, any stamp or stamps issued under this part. The division
90may redeem unused stamps lawfully in the possession of any
91person. The division may prescribe necessary rules and
92regulations concerning refunds, credits, sales of stamps, and
93redemptions under the provisions of this part. Appropriation is
94hereby made out of revenues collected under this part for
95payment of such allowances.
96     Section 5.  Subsection (1) of section 210.12, Florida
97Statutes, is amended to read:
98     210.12  Seizures; forfeiture proceedings.-
99     (1)  The state, acting by and through the division, shall
100be authorized and empowered to seize, confiscate, and forfeit
101any cigarettes upon which taxes payable hereunder may be unpaid
102or that are otherwise held in violation of the requirements of
103this chapter, and also any vending machine or receptacle in
104which cigarettes upon which taxes have not been paid are held
105for sale, or any vending machine that does not have affixed
106thereto the identification sticker required by the provisions of
107s. 210.07, or which does not display at all times at least one
108package of each brand of cigarettes located therein so the same
109is clearly visible and arranged in such a manner that the
110cigarette tax stamp or meter impression of the stamp affixed
111thereto is clearly visible. Such seizure may be made by the
112division, its duly authorized representative, any sheriff or
113deputy sheriff, or any police officer.
114     Section 6.  Subsection (2) of section 210.15, Florida
115Statutes, is amended to read:
116     210.15  Permits.-
117     (2)  The division may not furnish stamps or approve the use
118of meter machines to evidence the payment of the taxes on
119cigarettes except to qualified wholesale dealers.
120     Section 7.  Subsection (3) of section 210.18, Florida
121Statutes, is amended to read:
122     210.18  Penalties for tax evasion; reports by sheriffs.-
123     (3)  Any person who falsely or fraudulently makes, forges,
124alters, or counterfeits any stamp or impression die used in
125meter machines prescribed by the division under the provisions
126of this part; or, with intent to evade taxes, jams, tampers
127with, or alters such a machine; or causes or procures to be
128falsely or fraudulently made, forged, altered, or counterfeited
129any such stamp or die; or knowingly and willfully utters,
130purchases, passes or tenders as true any such false, altered, or
131counterfeited stamp or die impression; or, with the intent to
132defraud the state, fails to comply with any other requirement of
133this part commits a felony of the third degree, punishable as
134provided in s. 775.082, s. 775.083, or s. 775.084.
135     Section 8.  This act shall take effect July 1, 2012.

CODING: Words stricken are deletions; words underlined are additions.