| 1 | A bill to be entitled |
| 2 | An act relating to taxation of cigarettes; amending s. |
| 3 | 210.02, F.S.; increasing the rates of taxes on |
| 4 | cigarettes; providing for deposit of increased cigarette |
| 5 | tax revenues into the General Revenue Fund; providing an |
| 6 | effective date. |
| 7 |
|
| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
|
| 10 | Section 1. Subsections (1), (2), (3), (4), and (5) of |
| 11 | section 210.02, Florida Statutes, are amended to read: |
| 12 | 210.02 Cigarette tax imposed; collection.-- |
| 13 | (1) An excise or privilege tax, in addition to all other |
| 14 | taxes of every kind imposed by law, is imposed upon the sale, |
| 15 | receipt, purchase, possession, consumption, handling, |
| 16 | distribution, and use of cigarettes in this state, in the |
| 17 | following amounts, except as hereinafter otherwise provided, |
| 18 | for cigarettes of standard dimensions: |
| 19 | (a) Upon all cigarettes weighing not more than 3 pounds |
| 20 | per thousand, 50 16.95 mills on each cigarette. |
| 21 | (b) Upon all cigarettes weighing more than 3 pounds per |
| 22 | thousand and not more than 6 inches long, 133.9 33.9 mills on |
| 23 | each cigarette. |
| 24 | (c) Upon all cigarettes weighing more than 3 pounds per |
| 25 | thousand and more than 6 inches long, 267.8 67.8 mills on each |
| 26 | cigarette. |
| 27 | (2) The description of cigarettes contained in |
| 28 | paragraphs (a), (b), and (c) of subsection (1) are hereby |
| 29 | declared to be standard as to dimensions for taxing purposes |
| 30 | as provided in this law and should any cigarette be received, |
| 31 | purchased, possessed, sold, offered for sale, given away, or |
| 32 | used of a size other than of standard dimensions, the same |
| 33 | shall be taxed at the rate of 4.16 1.41 cents on each such |
| 34 | cigarette. |
| 35 | (3) When cigarettes as described in paragraph (1)(a) are |
| 36 | packed in varying quantities of 20 cigarettes or less, except |
| 37 | manufacturer's free samples authorized under s. 210.04(9), the |
| 38 | following rate shall govern: |
| 39 | (a) Packages containing 10 cigarettes or less require a |
| 40 | 50-cent 16.95-cent tax. |
| 41 | (b) Packages containing more than 10 but not more than |
| 42 | 20 cigarettes require a 133.9-cent 33.9-cent tax. |
| 43 | (4) When cigarettes as described in paragraph (1)(b) are |
| 44 | packed in varying quantities of 20 cigarettes or less, except |
| 45 | manufacturer's free samples authorized under s. 210.04(9), the |
| 46 | following rates shall govern: |
| 47 | (a) Packages containing 10 cigarettes or less require a |
| 48 | 133.9-cent 33.9-cent tax. |
| 49 | (b) Packages containing more than 10 but not more than |
| 50 | 20 cigarettes require a 267.8-cent 67.8-cent tax. |
| 51 | (5) When cigarettes as described in paragraph (1)(c) are |
| 52 | packed in varying quantities of 20 cigarettes or less, except |
| 53 | manufacturer's free samples authorized under s. 210.04(9), the |
| 54 | following rates shall govern: |
| 55 | (a) Packages containing 10 cigarettes or less require a |
| 56 | 267.8-cent 67.8-cent tax. |
| 57 | (b) Packages containing more than 10 but not more than |
| 58 | 20 cigarettes require a 400-cent 135.6-cent tax. |
| 59 | Section 2. All revenues collected from the increase in |
| 60 | the rate of taxation on cigarettes provided by amendments to |
| 61 | s. 210.02, Florida Statutes, made by this act shall be |
| 62 | deposited into the General Revenue Fund. |
| 63 | Section 3. This act shall take effect upon becoming a |