| 1 | Representative(s) Waldman offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 280 and 281, insert: |
| 5 | Section 13. Subsections (1), (2), (3), (4), and (5) of |
| 6 | section 210.02, Florida Statutes, are amended to 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 |
| 15 | per thousand, 50 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, 133.9 33.9 mills on |
| 18 | each cigarette. |
| 19 | (c) Upon all cigarettes weighing more than 3 pounds per |
| 20 | thousand and more than 6 inches long, 267.8 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 4.16 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 | 50-cent 16.95-cent tax. |
| 35 | (b) Packages containing more than 10 but not more than 20 |
| 36 | cigarettes require a 133.9-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 | 133.9-cent 33.9-cent tax. |
| 43 | (b) Packages containing more than 10 but not more than 20 |
| 44 | cigarettes require a 267.8-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 | 267.8-cent 67.8-cent tax. |
| 51 | (b) Packages containing more than 10 but not more than 20 |
| 52 | cigarettes require a 400-cent 135.6-cent tax. |
| 53 | Section 14. All revenues collected from the increase in |
| 54 | the cigarette tax generated by the amendment to s. 210.02, |
| 55 | Florida Statutes, by this act shall be deposited into the |
| 56 | General Revenue Fund. |
| 57 | ======= T I T L E A M E N D M E N T ======= |
| 58 | Between lines 21 and 22, insert: |
| 59 | amending s. 210.02, F.S.; increasing rates of tax on cigarettes; |
| 60 | providing for deposit of increased cigarette tax revenues into |
| 61 | the General Revenue Fund; |