The Florida Senate

¹210.276  Surcharge on tobacco products.--

(1)  A surcharge is levied upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products at the rate of 60 percent of the wholesale sales price. The surcharge shall be levied at the time the distributor:

(a)  Brings or causes to be brought into this state from without the state tobacco products for sale;

(b)  Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(c)  Ships or transports tobacco products to retailers in this state, to be sold by those retailers. A surcharge may not be levied on tobacco products shipped or transported outside this state for sale or use outside this state.

(2)  A surcharge is imposed upon the use or storage by consumers of tobacco products in this state and upon such consumers at the rate of 60 percent of the wholesale sales price. The surcharge imposed by this subsection does not apply if the surcharge imposed by subsection (1) on such tobacco products has been paid. This surcharge does not apply to the use or storage of tobacco products in quantities of less than 1 pound in the possession of any one consumer.

(3)  Any tobacco product with respect to which a surcharge has once been imposed under this section is not again subject to surcharge under this section.

(4)  No surcharge shall be imposed by this section upon tobacco products not within the taxing power of the state under the Commerce Clause of the United States Constitution.

(5)  The exemptions provided for cigarettes under s. 210.04(4) also apply to tobacco products subject to a surcharge under this section.

(6)  The surcharge levied under this section shall be administered, collected, and enforced in the same manner as the tax imposed under s. 210.30

(7)  Revenue produced from the surcharge levied under this section shall be deposited into the Health Care Trust Fund within the Agency for Health Care Administration.

History.--s. 7, ch. 2009-79.

¹Note.--Section 8, ch. 2009-79, provides that:

"(1)  The additional surcharges imposed by ss. 210.011 and 210.276, Florida Statutes, are levied upon existing inventory on July 1, 2009. On July 1, 2009, each manufacturer, distributing agent, wholesale dealer, retail dealer, as defined in s. 210.01, Florida Statutes, and manufacturer, distributor, and retailer, as defined in s. 210.25, Florida Statutes, in the state shall take an inventory of the cigarettes and other tobacco products in its possession before opening for business. The amount of inventory shall be certified to the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation on or before July 21, 2009, and shall include documentation accompanied by certified check, money order, or an electronic funds transfer for the amount of the additional surcharge due on the inventory. For the purpose of calculating the tax due by a retailer on the inventory of tobacco products other than cigarettes under s. 210.276, Florida Statutes, the wholesale sales price shall equal 75 percent of the price paid by the retailer to a distributor or manufacturer. The manufacturer, distributing agent, wholesale dealer, retail dealer, distributor, or retailer may pay the surcharge in four equal installments of 25 percent of the total amount due. If the manufacturer, distributing agent, wholesale dealer, retail dealer, distributor, or retailer chooses to pay in installments, it must pay the first installment by July 21, 2009, along with the required documentation; the second installment by August 10, 2009; the third installment by August 30, 2009; and the fourth installment by September 9, 2009. Chapter 210, Florida Statutes, relating to penalties and interest for delinquent payments, applies to this section. The proceeds of the additional surcharge on the existing inventory shall be deposited into the Health Care Trust Fund within the Agency for Health Care Administration.

"(2)  For the purpose of compensating each manufacturer, distributing agent, wholesale dealer, retail dealer, distributor, and retailer for taking an inventory of the cigarettes and other tobacco products in its possession and remitting the surcharge levied on these products, each manufacturer, distributing agent, wholesale dealer, retail dealer, distributor, and retailer may deduct 5 percent of the amount of the surcharge due and certified and remitted to the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation as a collection allowance.

"(a)  The collection allowance may not be granted, nor may any deduction be permitted, if the required documentation or surcharge is delinquent at the time of payment.

"(b)  The Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation may deny the collection allowance if a manufacturer, distributing agent, wholesale dealer, retail dealer, distributor, or retailer of products files incomplete documentation. For the purposes of the surcharge on inventory, a return is incomplete if it is lacking the information necessary to ascertain the surcharge due."