Florida Senate - 2018                          SENATOR AMENDMENT
       Bill No. CS/CS/HB 21, 1st Eng.
       
       
       
       
       
       
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                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       Senator Rader moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Before line 126
    4  insert:
    5         Section 1. Section 210.02, Florida Statutes, is amended to
    6  read:
    7         210.02 Cigarette tax imposed; collection.—
    8         (1) An excise or privilege tax, in addition to all other
    9  taxes of every kind imposed by law, is imposed upon the sale,
   10  receipt, purchase, possession, consumption, handling,
   11  distribution, and use of cigarettes in this state, in the
   12  following amounts, except as hereinafter otherwise provided, for
   13  cigarettes of standard dimensions:
   14         (a) Upon all cigarettes weighing not more than 3 pounds per
   15  thousand, 16.95 mills on each cigarette.
   16         (b) Upon all cigarettes weighing more than 3 pounds per
   17  thousand and not more than 6 inches long, 33.9 mills on each
   18  cigarette.
   19         (c) Upon all cigarettes weighing more than 3 pounds per
   20  thousand and more than 6 inches long, 67.8 mills on each
   21  cigarette.
   22         (2) The description of cigarettes contained in paragraphs
   23  (a), (b), and (c) of subsection (1) are hereby declared to be
   24  standard as to dimensions for taxing purposes as provided in
   25  this law and should any cigarette be received, purchased,
   26  possessed, sold, offered for sale, given away, or used of a size
   27  other than of standard dimensions, the same shall be taxed at
   28  the rate of 1.41 cents on each such cigarette.
   29         (3) When cigarettes as described in paragraph (1)(a) are
   30  packed in varying quantities of 20 cigarettes or less, except
   31  manufacturer’s free samples authorized under s. 210.04(9), the
   32  following rate shall govern:
   33         (a) Packages containing 10 cigarettes or less require a
   34  26.95-cent 16.95-cent tax.
   35         (b) Packages containing more than 10 but not more than 20
   36  cigarettes require a 43.9-cent 33.9-cent tax.
   37         (4) When cigarettes as described in paragraph (1)(b) are
   38  packed in varying quantities of 20 cigarettes or less, except
   39  manufacturer’s free samples authorized under s. 210.04(9), the
   40  following rates shall govern:
   41         (a) Packages containing 10 cigarettes or less require a
   42  43.9-cent 33.9-cent tax.
   43         (b) Packages containing more than 10 but not more than 20
   44  cigarettes require a 77.8-cent 67.8-cent tax.
   45         (5) When cigarettes as described in paragraph (1)(c) are
   46  packed in varying quantities of 20 cigarettes or less, except
   47  manufacturer’s free samples authorized under s. 210.04(9), the
   48  following rates shall govern:
   49         (a) Packages containing 10 cigarettes or less require a
   50  77.8-cent 67.8-cent tax.
   51         (b) Packages containing more than 10 but not more than 20
   52  cigarettes require a 145.6-cent 135.6-cent tax.
   53         (6) This tax shall be paid by the dealer to the division
   54  for deposit and distribution as hereinafter provided upon the
   55  first sale or transaction within the state, whether or not such
   56  sale or transfer be to the ultimate purchaser or consumer. The
   57  seller or dealer shall collect the tax from the purchaser or
   58  consumer, and the purchaser or consumer shall pay the tax to the
   59  seller. The seller or dealer shall be responsible for the
   60  collection of the tax and the payment of the same to the
   61  division. All taxes are due not later than the 10th day of the
   62  month following the calendar month in which they were incurred,
   63  and thereafter shall bear interest at the rate of 1 percent per
   64  month. If the amount of tax due for a given period is assessed
   65  without allocating it to any particular month, the interest
   66  shall begin with the date of the assessment. Whenever cigarettes
   67  are shipped from outside the state to anyone other than a
   68  distributing agent or wholesale dealer, the person receiving the
   69  cigarettes shall be responsible for the tax on said cigarettes
   70  and the payment of same to the division.
   71         (7) It is the legislative intent that the tax on cigarettes
   72  shall be uniform throughout the state.
   73         Section 2. Section 210.20, Florida Statutes, is amended to
   74  read:
   75         210.20 Employees and assistants; distribution of funds.—
   76         (1) The division under the applicable rules of the
   77  Department of Management Services shall have the power to employ
   78  such employees and assistants and incur such other expenses as
   79  may be necessary for the administration of this part, within the
   80  limits of an appropriation for the operation of the Department
   81  of Business and Professional Regulation as may be authorized by
   82  the General Appropriations Act.
   83         (2) As collections are received by the division from such
   84  cigarette taxes, it shall pay the same into a trust fund in the
   85  State Treasury designated “Cigarette Tax Collection Trust Fund”
   86  which shall be paid and distributed as follows:
   87         (a) The division shall from month to month certify to the
   88  Chief Financial Officer the amount derived from the cigarette
   89  tax imposed by s. 210.02, less the service charges provided for
   90  in s. 215.20, less 10 cents from every pack of cigarettes sold
   91  to managing entities of the community substance abuse services
   92  for opioid-related treatment services, and then less 0.9 percent
   93  of the amount derived from the cigarette tax imposed by s.
   94  210.02, which shall be deposited into the Alcoholic Beverage and
   95  Tobacco Trust Fund, specifying the amounts to be transferred
   96  from the Cigarette Tax Collection Trust Fund and credited on the
   97  basis of 2.9 percent of the net collections to the Revenue
   98  Sharing Trust Fund for Counties and 29.3 percent of the net
   99  collections for the funding of indigent health care to the
  100  Public Medical Assistance Trust Fund.
  101         (b) Beginning July 1, 2004, and continuing through June 30,
  102  2013, the division shall from month to month certify to the
  103  Chief Financial Officer the amount derived from the cigarette
  104  tax imposed by s. 210.02, less the service charges provided for
  105  in s. 215.20 and less 0.9 percent of the amount derived from the
  106  cigarette tax imposed by s. 210.02, which shall be deposited
  107  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  108  an amount equal to 1.47 percent of the net collections, and that
  109  amount shall be paid to the Board of Directors of the H. Lee
  110  Moffitt Cancer Center and Research Institute, established under
  111  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  112  Beginning July 1, 2014, and continuing through June 30, 2053,
  113  the division shall from month to month certify to the Chief
  114  Financial Officer the amount derived from the cigarette tax
  115  imposed by s. 210.02, less the service charges provided for in
  116  s. 215.20 and less 0.9 percent of the amount derived from the
  117  cigarette tax imposed by s. 210.02, which shall be deposited
  118  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  119  an amount equal to 4.04 percent of the net collections, and that
  120  amount shall be paid to the Board of Directors of the H. Lee
  121  Moffitt Cancer Center and Research Institute, established under
  122  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  123  These funds are appropriated monthly out of the Cigarette Tax
  124  Collection Trust Fund, to be used for lawful purposes, including
  125  constructing, furnishing, equipping, financing, operating, and
  126  maintaining cancer research and clinical and related facilities;
  127  furnishing, equipping, operating, and maintaining other
  128  properties owned or leased by the H. Lee Moffitt Cancer Center
  129  and Research Institute; and paying costs incurred in connection
  130  with purchasing, financing, operating, and maintaining such
  131  equipment, facilities, and properties. In fiscal years 2004-2005
  132  and thereafter, the appropriation to the H. Lee Moffitt Cancer
  133  Center and Research Institute authorized by this paragraph shall
  134  not be less than the amount that would have been paid to the H.
  135  Lee Moffitt Cancer Center and Research Institute in fiscal year
  136  2001-2002, had this paragraph been in effect.
  137         (c) Beginning July 1, 2017, and continuing through June 30,
  138  2033, the division shall from month to month certify to the
  139  Chief Financial Officer the amount derived from the cigarette
  140  tax imposed by s. 210.02, less the service charges provided for
  141  in s. 215.20 and less 0.9 percent of the amount derived from the
  142  cigarette tax imposed by s. 210.02, which shall be deposited
  143  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  144  an amount equal to 1 percent of the net collections, not to
  145  exceed $3 million annually, and that amount shall be deposited
  146  into the Biomedical Research Trust Fund in the Department of
  147  Health. These funds are appropriated annually from the
  148  Biomedical Research Trust Fund for the advancement of cures for
  149  cancers afflicting pediatric populations through basic or
  150  applied research, including, but not limited to, clinical trials
  151  and nontoxic drug discovery. These funds are not included in the
  152  calculation for the distribution of funds pursuant to s.
  153  381.915; however, these funds shall be distributed to cancer
  154  centers participating in the Florida Consortium of National
  155  Cancer Institute Centers Program in the same proportion as is
  156  allocated to each cancer center in accordance with s. 381.915
  157  and are in addition to any funds distributed pursuant to that
  158  section.
  159         (3) After all distributions hereinabove provided for have
  160  been made, the balance of the revenue produced from the tax
  161  imposed by this part shall be deposited in the General Revenue
  162  Fund.
  163  
  164  ================= T I T L E  A M E N D M E N T ================
  165  And the title is amended as follows:
  166         Delete line 2
  167  and insert:
  168         An act relating to controlled substances; amending s.
  169         210.02, F.S.; increasing the cigarette tax per pack of
  170         cigarettes; amending s. 210.20, F.S.; allocating a
  171         specified amount of the cigarette tax collected per
  172         pack of cigarettes sold to managing entities of the
  173         community substance abuse services for opioid-related
  174         treatment services; creating s.