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. |