| 1 | A bill to be entitled |
| 2 | An act relating to cigarette taxes; amending s. 210.01, |
| 3 | F.S.; providing a definition; amending s. 210.02, F.S.; |
| 4 | increasing rates of taxation on cigarettes; amending s. |
| 5 | 210.20, F.S.; revising provisions for distributing |
| 6 | cigarette tax revenues; deleting obsolete provisions; |
| 7 | providing additional distribution requirements; creating |
| 8 | s. 210.202, F.S.; specifying cigarette tax expenditure |
| 9 | requirements for the Florida Cancer Council; authorizing |
| 10 | the council to secure bonding and other financing for |
| 11 | certain capital construction projects; amending s. |
| 12 | 381.921, F.S.; authorizing the council to award grants for |
| 13 | certain purposes; giving grant preferences to |
| 14 | collaborative proposals between certain entities; |
| 15 | providing an effective date. |
| 16 |
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| 17 | Be It Enacted by the Legislature of the State of Florida: |
| 18 |
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| 19 | Section 1. Subsection (23) is added to section 210.01, |
| 20 | Florida Statutes, to read: |
| 21 | 210.01 Definitions.--When used in this part the following |
| 22 | words shall have the meaning herein indicated: |
| 23 | (23) "Council" means the Florida Cancer Council |
| 24 | established in s. 381.92. |
| 25 | Section 2. Subsections (1), (2), (3), (4), and (5) of |
| 26 | section 210.02, Florida Statutes, are amended to read: |
| 27 | 210.02 Cigarette tax imposed; collection.-- |
| 28 | (1) An excise or privilege tax, in addition to all other |
| 29 | taxes of every kind imposed by law, is imposed upon the sale, |
| 30 | receipt, purchase, possession, consumption, handling, |
| 31 | distribution, and use of cigarettes in this state, in the |
| 32 | following amounts, except as hereinafter otherwise provided, for |
| 33 | cigarettes of standard dimensions: |
| 34 | (a) Upon all cigarettes weighing not more than 3 pounds |
| 35 | per thousand, 50 16.95 mills on each cigarette. |
| 36 | (b) Upon all cigarettes weighing more than 3 pounds per |
| 37 | thousand and not more than 6 inches long, 133.9 33.9 mills on |
| 38 | each cigarette. |
| 39 | (c) Upon all cigarettes weighing more than 3 pounds per |
| 40 | thousand and more than 6 inches long, 267.8 67.8 mills on each |
| 41 | cigarette. |
| 42 | (2) The description of cigarettes contained in paragraphs |
| 43 | (a), (b), and (c) of subsection (1) are hereby declared to be |
| 44 | standard as to dimensions for taxing purposes as provided in |
| 45 | this law and should any cigarette be received, purchased, |
| 46 | possessed, sold, offered for sale, given away, or used of a size |
| 47 | other than of standard dimensions, the same shall be taxed at |
| 48 | the rate of 4.16 1.41 cents on each such cigarette. |
| 49 | (3) When cigarettes as described in paragraph (1)(a) are |
| 50 | packed in varying quantities of 20 cigarettes or less, except |
| 51 | manufacturer's free samples authorized under s. 210.04(9), the |
| 52 | following rate shall govern: |
| 53 | (a) Packages containing 10 cigarettes or less require a |
| 54 | 50-cent 16.95-cent tax. |
| 55 | (b) Packages containing more than 10 but not more than 20 |
| 56 | cigarettes require a 133.9-cent 33.9-cent tax. |
| 57 | (4) When cigarettes as described in paragraph (1)(b) are |
| 58 | packed in varying quantities of 20 cigarettes or less, except |
| 59 | manufacturer's free samples authorized under s. 210.04(9), the |
| 60 | following rates shall govern: |
| 61 | (a) Packages containing 10 cigarettes or less require a |
| 62 | 133.9-cent 33.9-cent tax. |
| 63 | (b) Packages containing more than 10 but not more than 20 |
| 64 | cigarettes require a 267.8-cent 67.8-cent tax. |
| 65 | (5) When cigarettes as described in paragraph (1)(c) are |
| 66 | packed in varying quantities of 20 cigarettes or less, except |
| 67 | manufacturer's free samples authorized under s. 210.04(9), the |
| 68 | following rates shall govern: |
| 69 | (a) Packages containing 10 cigarettes or less require a |
| 70 | 267.8-cent 67.8-cent tax. |
| 71 | (b) Packages containing more than 10 but not more than 20 |
| 72 | cigarettes require a 400-cent 135.6-cent tax. |
| 73 | Section 3. Subsection (2) of section 210.20, Florida |
| 74 | Statutes, is amended to read: |
| 75 | 210.20 Employees and assistants; distribution of funds.-- |
| 76 | (2) As collections are received by the division from such |
| 77 | cigarette taxes, it shall pay the same into a trust fund in the |
| 78 | State Treasury designated "Cigarette Tax Collection Trust Fund" |
| 79 | which shall be paid and distributed as follows: |
| 80 | (a) The division shall from month to month certify to the |
| 81 | Chief Financial Officer the amount derived from the cigarette |
| 82 | tax imposed by s. 210.02, less the service charges provided for |
| 83 | in s. 215.20 and less 0.9 percent of the amount derived from the |
| 84 | cigarette tax imposed by s. 210.02, which shall be deposited |
| 85 | into the Alcoholic Beverage and Tobacco Trust Fund, specifying |
| 86 | the amounts to be transferred from the Cigarette Tax Collection |
| 87 | Trust Fund and credited on the basis of 1.8405 2.9 percent of |
| 88 | the net collections to the Revenue Sharing Trust Fund for |
| 89 | Counties, 17.1779 and 29.3 percent of the net collections for |
| 90 | the funding of indigent health care to the Public Medical |
| 91 | Assistance Trust Fund, 7.6687 percent of the net collections for |
| 92 | the funding of a system of trauma centers as prescribed in s. |
| 93 | 395.4025, 7.6687 percent of the net revenue collections for the |
| 94 | funding of a state children's health insurance program as |
| 95 | determined by the Legislature, and 40 percent of the net |
| 96 | collections for Medicaid obligations as determined by the |
| 97 | Legislature. |
| 98 | (b)1. Beginning July 1, 2007 January 1, 1999, and |
| 99 | continuing through June 30, 2016 for 10 years thereafter, the |
| 100 | division shall from month to month certify to the Chief |
| 101 | Financial Officer the amount derived from the cigarette tax |
| 102 | imposed by s. 210.02, less the service charges provided for in |
| 103 | s. 215.20 and less 0.9 percent of the amount derived from the |
| 104 | cigarette tax imposed by s. 210.02, which shall be deposited |
| 105 | into the Alcoholic Beverage and Tobacco Trust Fund, specifying |
| 106 | an amount equal to 1.5157 2.59 percent of the net collections, |
| 107 | and that amount shall be paid to the Board of Directors of the |
| 108 | H. Lee Moffitt Cancer Center and Research Institute, established |
| 109 | under s. 1004.43, by warrant drawn by the Chief Financial |
| 110 | Officer upon the State Treasury. These funds, which are separate |
| 111 | and distinct from the funds earmarked for the council in |
| 112 | paragraph (c), are hereby appropriated monthly out of the |
| 113 | Cigarette Tax Collection Trust Fund, to be used for the purpose |
| 114 | of constructing, furnishing, and equipping a cancer research |
| 115 | facility at the University of South Florida adjacent to the H. |
| 116 | Lee Moffitt Cancer Center and Research Institute. In fiscal |
| 117 | years 1999-2000 and thereafter with the exception of fiscal year |
| 118 | 2008-2009, the appropriation to the H. Lee Moffitt Cancer Center |
| 119 | and Research Institute authorized by this subparagraph shall not |
| 120 | be less than the amount that would have been paid to the H. Lee |
| 121 | Moffitt Cancer Center and Research Institute for fiscal year |
| 122 | 1998-1999 had payments been made for the entire fiscal year |
| 123 | rather than for a 6-month period thereof. |
| 124 | 2. Beginning July 1, 2002, and continuing through June 30, |
| 125 | 2004, the division shall, in addition to the distribution |
| 126 | authorized in subparagraph 1., from month to month certify to |
| 127 | the Chief Financial Officer the amount derived from the |
| 128 | cigarette tax imposed by s. 210.02, less the service charges |
| 129 | provided for in s. 215.20 and less 0.9 percent of the amount |
| 130 | derived from the cigarette tax imposed by s. 210.02, which shall |
| 131 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
| 132 | specifying an amount equal to 0.2632 percent of the net |
| 133 | collections, and that amount shall be paid to the Board of |
| 134 | Directors of the H. Lee Moffitt Cancer Center and Research |
| 135 | Institute, established under s. 1004.43, by warrant drawn by the |
| 136 | Chief Financial Officer. Beginning July 1, 2004, and continuing |
| 137 | through June 30, 2016, the division shall, in addition to the |
| 138 | distribution authorized in subparagraph 1., from month to month |
| 139 | certify to the Chief Financial Officer the amount derived from |
| 140 | the cigarette tax imposed by s. 210.02, less the service charges |
| 141 | provided for in s. 215.20 and less 0.9 percent of the amount |
| 142 | derived from the cigarette tax imposed by s. 210.02, which shall |
| 143 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
| 144 | specifying an amount equal to 1.47 percent of the net |
| 145 | collections, and that amount shall be paid to the Board of |
| 146 | Directors of the H. Lee Moffitt Cancer Center and Research |
| 147 | Institute, established under s. 1004.43, by warrant drawn by the |
| 148 | Chief Financial Officer. These funds are appropriated monthly |
| 149 | out of the Cigarette Tax Collection Trust Fund, to be used for |
| 150 | the purpose of constructing, furnishing, and equipping a cancer |
| 151 | research facility at the University of South Florida adjacent to |
| 152 | the H. Lee Moffitt Cancer Center and Research Institute. In |
| 153 | fiscal years 2007-2008 2004-2005 and thereafter, the |
| 154 | appropriation to the H. Lee Moffitt Cancer Center and Research |
| 155 | Institute authorized by this paragraph subparagraph shall not be |
| 156 | less than the amount that would have been paid to the H. Lee |
| 157 | Moffitt Cancer Center and Research Institute in fiscal year |
| 158 | 2005-2006 pursuant to 2001-2002, had this paragraph subparagraph |
| 159 | been in effect. |
| 160 | (c)1. Beginning July 1, 2007, and continuing for 5 years |
| 161 | thereafter, the division shall from month to month certify to |
| 162 | the Chief Financial Officer the amount derived from the |
| 163 | cigarette tax imposed by s. 210.02, less the service charges |
| 164 | provided for in s. 215.20 and less 0.9 percent of the amount |
| 165 | derived from the cigarette tax imposed by s. 210.02, which shall |
| 166 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
| 167 | specifying an amount equal to 0.9671 percent of the net |
| 168 | collections, and that amount shall be deposited into the |
| 169 | Biomedical Research Trust Fund for the use of the Florida Cancer |
| 170 | Council established under s. 381.92, by warrant drawn by the |
| 171 | Chief Financial Officer upon the State Treasury. These funds are |
| 172 | hereby appropriated monthly out of the Cigarette Tax Collection |
| 173 | Trust Fund, to be used for the purposes prescribed in s. 381.921 |
| 174 | as they relate to the attraction, recruitment, and employment of |
| 175 | experts in the field of cancer research, with emphasis given to |
| 176 | those researchers that will generate increased federal research |
| 177 | dollars directed to Florida institutions. In fiscal years 2007- |
| 178 | 2008 through 2011-2012, the appropriation to the Florida Cancer |
| 179 | Council authorized by this subparagraph shall not be less than |
| 180 | the amount that would have been distributed to the Florida |
| 181 | Cancer Council in fiscal year 2005-2006 had this subparagraph |
| 182 | been in effect. |
| 183 | 2. Beginning July 1, 2007, and continuing for 5 years |
| 184 | thereafter, the division shall from month to month certify to |
| 185 | the Chief Financial Officer the amount derived from the |
| 186 | cigarette tax imposed by s. 210.02, less the service charges |
| 187 | provided for in s. 215.20 and less 0.9 percent of the amount |
| 188 | derived from the cigarette tax imposed by s. 210.02, which shall |
| 189 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
| 190 | specifying an amount equal to 2.9013 percent of the net |
| 191 | collections, and that amount shall be deposited into the |
| 192 | Biomedical Research Trust Fund for the use of the Florida Cancer |
| 193 | Council established under s. 381.92, by warrant drawn by the |
| 194 | Chief Financial Officer upon the State Treasury. These funds are |
| 195 | hereby appropriated monthly out of the Cigarette Tax Collection |
| 196 | Trust Fund, to be used for the purposes prescribed in s. 381.921 |
| 197 | as they relate to institutions in this state providing |
| 198 | operational support, including appropriate equipment as |
| 199 | determined by the council. In fiscal years 2007-2008 through |
| 200 | 2011-2012, the appropriation to the Florida Cancer Council |
| 201 | authorized by this subparagraph shall not be less than the |
| 202 | amount that would have been distributed to the Florida Cancer |
| 203 | Council in fiscal year 2005-2006 had this subparagraph been in |
| 204 | effect. |
| 205 | 3. Beginning July 1, 2009, and continuing for 15 years |
| 206 | thereafter, the division shall from month to month certify to |
| 207 | the Chief Financial Officer the amount derived from the |
| 208 | cigarette tax imposed by s. 210.02, less the service charges |
| 209 | provided for in s. 215.20 and less 0.9 percent of the amount |
| 210 | derived from the cigarette tax imposed by s. 210.02, which shall |
| 211 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
| 212 | specifying an amount equal to 2.2436 percent of the net |
| 213 | collections, and that amount shall be deposited into the |
| 214 | Biomedical Research Trust Fund for the use of the Florida Cancer |
| 215 | Council established under s. 381.92, by warrant drawn by the |
| 216 | Chief Financial Officer upon the State Treasury. These funds are |
| 217 | hereby appropriated monthly out of the Cigarette Tax Collection |
| 218 | Trust Fund, to be used for capital expenditures as they relate |
| 219 | to the purposes prescribed in s. 381.921. In fiscal years 2009- |
| 220 | 2010 through 2023-2024, the appropriation to the Florida Cancer |
| 221 | Council authorized by this subparagraph shall not be less than |
| 222 | the amount that would have been distributed to the Florida |
| 223 | Cancer Council in fiscal year 2003-2004 had this subparagraph |
| 224 | been in effect. |
| 225 | Section 4. Section 210.202, Florida Statutes, is created |
| 226 | to read: |
| 227 | 210.202 Florida Cancer Council; expenditure of cigarette |
| 228 | tax proceeds; bonding authority.-- |
| 229 | (1) The Florida Cancer Council established in s. 381.92 |
| 230 | shall use the cigarette tax collections distributed to the |
| 231 | council pursuant to s. 210.20(2)(c) for the purposes enumerated |
| 232 | in s. 381.921. Any capital construction projects granted by the |
| 233 | council pursuant to s. 210.20(2)(c)3. require the approval of |
| 234 | the Governor and Cabinet. |
| 235 | (2) The net cigarette tax collections received by the |
| 236 | council may be used to secure financing for capital projects at |
| 237 | institutions in this state, approved by the council in the peer- |
| 238 | reviewed competitive process prescribed in s. 381.921, and |
| 239 | authorized by the Governor and Cabinet pursuant to subsection |
| 240 | (1). Such financing may include the issuance of tax-exempt bonds |
| 241 | by a local authority, municipality, or county pursuant to parts |
| 242 | II and III of chapter 159. Such bonds shall not constitute state |
| 243 | bonds for purposes of s. 11, Art. VII of the State Constitution, |
| 244 | but shall constitute bonds of a local agency as defined in s. |
| 245 | 159.27(4). |
| 246 | Section 5. Section 381.921, Florida Statutes, is amended |
| 247 | to read: |
| 248 | 381.921 Florida Cancer Council mission and duties.-- |
| 249 | (1) The council, which shall work in concert with the |
| 250 | Florida Center for Universal Research to Eradicate Disease to |
| 251 | ensure that the goals of the center are advanced, shall endeavor |
| 252 | to dramatically improve cancer research and treatment in this |
| 253 | state through: |
| 254 | (a)(1) Efforts to significantly expand cancer research |
| 255 | capacity in the state by: |
| 256 | 1.(a) Identifying ways to attract new research talent and |
| 257 | attendant national grant-producing researchers to cancer |
| 258 | research facilities in this state; |
| 259 | 2.(b) Implementing a peer-reviewed, competitive process to |
| 260 | identify and fund the best proposals to expand cancer research |
| 261 | institutes in this state; |
| 262 | 3.(c) Funding through available resources for those |
| 263 | proposals that demonstrate the greatest opportunity to attract |
| 264 | federal research grants and private financial support; |
| 265 | 4.(d) Encouraging the employment of bioinformatics in |
| 266 | order to create a cancer informatics infrastructure that |
| 267 | enhances information and resource exchange and integration |
| 268 | through researchers working in diverse disciplines, to |
| 269 | facilitate the full spectrum of cancer investigations; |
| 270 | 5.(e) Facilitating the technical coordination, business |
| 271 | development, and support of intellectual property as it relates |
| 272 | to the advancement of cancer research; and |
| 273 | 6.(f) Aiding in other multidisciplinary research-support |
| 274 | activities as they inure to the advancement of cancer research. |
| 275 | (b)(2) Efforts to improve both research and treatment |
| 276 | through greater participation in clinical trials networks by: |
| 277 | 1.(a) Identifying ways to increase adult enrollment in |
| 278 | cancer clinical trials; |
| 279 | 2.(b) Supporting public and private professional education |
| 280 | programs designed to increase the awareness and knowledge about |
| 281 | cancer clinical trials; |
| 282 | 3.(c) Providing tools to cancer patients and community- |
| 283 | based oncologists to aid in the identification of cancer |
| 284 | clinical trials available in the state; and |
| 285 | 4.(d) Creating opportunities for the state's academic |
| 286 | cancer centers to collaborate with community-based oncologists |
| 287 | in cancer clinical trials networks. |
| 288 | (c)(3) Efforts to reduce the impact of cancer on disparate |
| 289 | groups by: |
| 290 | 1.(a) Identifying those cancers that disproportionately |
| 291 | impact certain demographic groups; and |
| 292 | 2.(b) Building collaborations designed to reduce health |
| 293 | disparities as they relate to cancer. |
| 294 | (2) The council may award grants, using a peer-reviewed |
| 295 | competitive process, from the funds generated under s. |
| 296 | 210.20(2)(c) or funds allocated from other sources to execute |
| 297 | the purposes set forth in this section. Whenever possible, the |
| 298 | council shall give preference to proposals that promote |
| 299 | collaborative efforts between institutions and facilities in |
| 300 | this state to advance cancer research, as well as the detection |
| 301 | and treatment of cancer. |
| 302 | Section 6. This act shall take effect July 1, 2007. |