1 | A bill to be entitled |
2 | An act relating to cigarette user fees; providing |
3 | legislative findings; amending s. 210.01, F.S.; defining |
4 | the terms "council," "net collections," and "total |
5 | collections"; revising the definitions of "counterfeit |
6 | cigarettes," "exporter," "stamp" or "stamps," and |
7 | "unstamped package" or "unstamped cigarettes"; amending s. |
8 | 210.02, F.S.; replacing all references to the term "tax" |
9 | with the term "user fee"; increasing the amount of the |
10 | cigarette user fee; amending ss. 210.021, 210.03, 210.04, |
11 | 210.05, 210.06, 210.07, 210.08, 210.09, 210.11, 210.13, |
12 | 210.14, 210.15, 210.18, 210.181, 210.185, 210.19, 210.25, |
13 | and 951.22 F.S.; conforming provisions to changes made by |
14 | the act; amending s. 210.20, F.S.; providing definitions; |
15 | requiring the Division of Alcoholic Beverages and Tobacco |
16 | to certify to the Chief Financial Officer the amount of |
17 | net collections derived from the user fee on a monthly |
18 | basis; requiring the division to credit a specific percent |
19 | of the total base allocation to certain trust funds, the |
20 | H. Lee Moffitt Cancer Center and Research Institute's |
21 | Board of Directors, the Bankhead-Coley Program, and |
22 | certain medical residency and fellowship programs; |
23 | providing legislative intent to use the cigarette user fee |
24 | collections to increase enrollment in the Florida Kidcare |
25 | program; requiring that the amounts credited or |
26 | transferred from the Cigarette Tax Collection Trust Fund |
27 | be adjusted in proportion to the corresponding reference |
28 | year allocation; providing a formula for calculating the |
29 | maximum total supplemental allocation; amending s. |
30 | 210.201, F.S.; requiring the Board of Directors of the H. |
31 | Lee Moffitt Cancer Center and Research Institute to use |
32 | funds to secure bonds or financial products for cancer |
33 | facilities; amending s. 215.5602, F.S.; requiring the |
34 | James and Esther King Biomedical Research Program to |
35 | appropriate a certain percent of the program's annual |
36 | funding to expand research conducted on tobacco-related |
37 | illnesses; increasing the amount of funds allocated to the |
38 | Florida Center for Universal Research to Eradicate |
39 | Disease; extending certain expiration dates; amending s. |
40 | 381.922, F.S.; revising the purpose of the Bankhead-Coley |
41 | Program to expand cancer research and treatment; requiring |
42 | the program to provide grants for the recruitment of |
43 | cancer researchers and research teams to institutions, for |
44 | operational start-up grants for newly recruited |
45 | researchers and research teams, and for fixed capital |
46 | outlay expenditures; requiring that certain proceeds be |
47 | used for certain purposes; extending certain expiration |
48 | dates; requiring the Department of Health to submit a |
49 | report to the Governor and the Legislature by a certain |
50 | date and annually thereafter which contains an estimate of |
51 | the financial impact of tobacco use and related illnesses |
52 | on the economy and taxpayers; providing an effective date. |
53 |
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54 | Be It Enacted by the Legislature of the State of Florida: |
55 |
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56 | Section 1. The Legislature finds that cigarette |
57 | consumption dramatically impacts the state's Medicaid budget and |
58 | a substantial deficit has been created between what consumers |
59 | pay in related excise or privilege fees and what the state |
60 | actually incurs in health care costs. The Legislature further |
61 | finds that the imposition of a user fee on cigarettes should at |
62 | least be commensurate with the projected governmental costs |
63 | associated with the consumption of cigarettes. The Legislature |
64 | further finds that revenues derived from such user fees should |
65 | apply to health care, with an emphasis given to measures for |
66 | which there is a connection between cigarette consumption and |
67 | the user fee revenue generated from the consumption of |
68 | cigarettes. |
69 | Section 2. Section 210.01, Florida Statutes, is amended to |
70 | read: |
71 | 210.01 Definitions.--When used in this part the following |
72 | words shall have the meaning herein indicated: |
73 | (1)(9) "Agent" means any person authorized by the Division |
74 | of Alcoholic Beverages and Tobacco to purchase and affix |
75 | adhesive or meter stamps under this part. |
76 | (2)(1) "Cigarette" means any roll for smoking, except one |
77 | of which the tobacco is fully naturally fermented, without |
78 | regard to the kind of tobacco or other substances used in the |
79 | inner roll or the nature or composition of the material in which |
80 | the roll is wrapped, which is made wholly or in part of tobacco |
81 | irrespective of size or shape and whether such tobacco is |
82 | flavored, adulterated or mixed with any other ingredient. |
83 | (3) "Council" means the Biomedical Research Advisory |
84 | Council within the Department of Health established in s. |
85 | 215.5602. |
86 | (4)(22) "Counterfeit cigarettes" means cigarettes that |
87 | have false manufacturing labels, tobacco product packs with |
88 | counterfeit user fee tax stamps, or any combination thereof. |
89 | (5) "Dealer" means any wholesale dealer as hereinafter |
90 | defined. |
91 | (6)(14) "Distributing agent" means every person, firm or |
92 | corporation in this state who acts as an agent for any person, |
93 | firm or corporation outside or inside the state by receiving |
94 | cigarettes in interstate or intrastate commerce and storing such |
95 | cigarettes subject to distribution or delivery upon order from |
96 | said principal to wholesale dealers and other distributing |
97 | agents inside or outside this state. |
98 | (7)(10) "Division" means the Division of Alcoholic |
99 | Beverages and Tobacco of the Department of Business and |
100 | Professional Regulation. |
101 | (8)(17) "Exporter" means a person who transports user-fee- |
102 | exempt or tax-exempt cigarettes into this state under bond for |
103 | delivery beyond the borders of this state. Each permit shall |
104 | entitle the permittee to store such cigarettes under bond at one |
105 | location in this state pending shipment beyond the borders of |
106 | this state. |
107 | (9)(12) "First sale" means the first use or consumption of |
108 | cigarettes within this state. |
109 | (10)(20) "Importer" means any person with a valid permit |
110 | under 26 U.S.C. s. 5712 who imports into the United States, |
111 | directly or indirectly, a finished cigarette for sale or |
112 | distribution. |
113 | (11)(21) "Manufacturer" means any domestic person or |
114 | entity with a valid permit under 26 U.S.C. s. 5712 that |
115 | manufactures, fabricates, assembles, processes, or labels a |
116 | finished cigarette. |
117 | (12)(16) "Manufacturer's representative" means a person |
118 | who represents a manufacturer of cigarettes but who has no place |
119 | of business in this state where cigarettes are stored. A |
120 | manufacturer's representative is required to obtain any |
121 | cigarettes required by her or him through a wholesale dealer in |
122 | this state and to make such reports as may be required by the |
123 | Division of Alcoholic Beverages and Tobacco of the Department of |
124 | Business and Professional Regulation. |
125 | (13) "Net collections" means 99.1 percent of total |
126 | collections less the service charge prescribed in s. 215.20. |
127 | (14)(13) "Operating ad valorem millage" means all millages |
128 | other than those fixed for debt service. |
129 | (15)(8) "Package" means the individual package, box or |
130 | other container in or from which retail sales of cigarettes are |
131 | normally made or intended to be made. |
132 | (16)(2) "Persons" means any individual, copartnership, |
133 | society, club, association, corporation, joint stock company, |
134 | and any combination of individuals and also an executor, |
135 | administrator, receiver, trustee or other fiduciary. |
136 | (17)(15) "Place of business" means any place where |
137 | cigarettes are sold or where cigarettes are stored or kept for |
138 | the purpose of sale or consumption; or if cigarettes are sold |
139 | from a vending machine the place in which the vending machine is |
140 | located. |
141 | (18)(7) "Retail dealer" means any person located inside or |
142 | outside this state other than a wholesale dealer engaged in the |
143 | business of selling cigarettes, including persons issued a |
144 | permit pursuant to s. 569.003. |
145 | (19)(4) "Retail sale" or "sale at retail" means a sale to |
146 | a consumer or to any person for any purpose other than resale. |
147 | (20)(3) "Sale" means any transfer, exchange or barter in |
148 | any manner, or by any means whatever. |
149 | (21)(19) "Stamp" or "stamps" means the indicia required to |
150 | be placed on cigarette packages that evidence payment of the |
151 | user fee tax on cigarettes under s. 210.02. |
152 | (22) "Total collections" means the total amount |
153 | derived from the cigarette user fee during a specified |
154 | period of time. |
155 | (23)(18) "Unstamped package" or "unstamped cigarettes" |
156 | means a package on which the user fee tax required by this part |
157 | has not been paid, regardless of whether or not such package is |
158 | stamped or marked with the indicia of any other user fee |
159 | assessment or taxing authority, or a package on which there has |
160 | been affixed a counterfeit or fraudulent indicium or stamp. |
161 | (24)(11) "Use" means the consuming, giving away or |
162 | disposing, in any manner, of cigarettes. |
163 | (25)(6) "Wholesale dealer" means any person located inside |
164 | or outside this state who sells cigarettes to retail dealers or |
165 | other persons for purposes of resale only. Such term shall not |
166 | include any cigarette manufacturer, export warehouse proprietor, |
167 | or importer with a valid permit under 26 U.S.C. s. 5712 if such |
168 | person sells or distributes cigarettes in this state only to |
169 | dealers who are agents and who hold valid and current permits |
170 | under s. 210.15 or to any cigarette manufacturer, export |
171 | warehouse proprietor, or importer who holds a valid and current |
172 | permit under 26 U.S.C. s. 5712. |
173 | Section 3. Section 210.02, Florida Statutes, is amended to |
174 | read: |
175 | 210.02 Cigarette user fee tax imposed; collection.-- |
176 | (1) A user fee An excise or privilege tax, in addition to |
177 | all other fees taxes of every kind imposed by law, is imposed |
178 | upon the sale, receipt, purchase, possession, consumption, |
179 | handling, distribution, and use of cigarettes in this state, in |
180 | the following amounts, except as hereinafter otherwise provided, |
181 | for cigarettes of standard dimensions: |
182 | (a) Upon all cigarettes weighing not more than 3 pounds |
183 | per thousand, 66.95 16.95 mills on each cigarette. |
184 | (b) Upon all cigarettes weighing more than 3 pounds per |
185 | thousand and not more than 6 inches long, 133.9 33.9 mills on |
186 | each cigarette. |
187 | (c) Upon all cigarettes weighing more than 3 pounds per |
188 | thousand and more than 6 inches long, 267.8 67.8 mills on each |
189 | cigarette. |
190 | (2) The description of cigarettes contained in paragraphs |
191 | (a), (b), and (c) of subsection (1) are hereby declared to be |
192 | standard as to dimensions for the taxing purposes of assessing a |
193 | user fee as provided in this law and should any cigarette be |
194 | received, purchased, possessed, sold, offered for sale, given |
195 | away, or used of a size other than of standard dimensions, the |
196 | same shall be assessed taxed at the rate of 5.69 1.41 cents on |
197 | each such cigarette. |
198 | (3) When cigarettes as described in paragraph (1)(a) are |
199 | packed in varying quantities of 20 cigarettes or less, except |
200 | manufacturer's free samples authorized under s. 210.04(9), the |
201 | following rate shall govern: |
202 | (a) Packages containing 10 cigarettes or less require a |
203 | 66.95-cent user fee 16.95-cent tax. |
204 | (b) Packages containing more than 10 but not more than 20 |
205 | cigarettes require a 133.9-cent user fee 33.9-cent tax. |
206 | (4) When cigarettes as described in paragraph (1)(b) are |
207 | packed in varying quantities of 20 cigarettes or less, except |
208 | manufacturer's free samples authorized under s. 210.04(9), the |
209 | following rates shall govern: |
210 | (a) Packages containing 10 cigarettes or less require a |
211 | 133.9-cent user fee 33.9-cent tax. |
212 | (b) Packages containing more than 10 but not more than 20 |
213 | cigarettes require a 267.8-cent user fee 67.8-cent tax. |
214 | (5) When cigarettes as described in paragraph (1)(c) are |
215 | packed in varying quantities of 20 cigarettes or less, except |
216 | manufacturer's free samples authorized under s. 210.04(9), the |
217 | following rates shall govern: |
218 | (a) Packages containing 10 cigarettes or less require a |
219 | 267.8-cent user fee 67.8-cent tax. |
220 | (b) Packages containing more than 10 but not more than 20 |
221 | cigarettes require a 535.6-cent user fee 135.6-cent tax. |
222 | (6) This user fee tax shall be paid by the dealer to the |
223 | division for deposit and distribution as hereinafter provided |
224 | upon the first sale or transaction within the state, whether or |
225 | not such sale or transfer be to the ultimate purchaser or |
226 | consumer. The seller or dealer shall collect the user fee tax |
227 | from the purchaser or consumer, and the purchaser or consumer |
228 | shall pay the user fee tax to the seller. The seller or dealer |
229 | shall be responsible for the collection of the user fee tax and |
230 | the payment of the same to the division. All user fees collected |
231 | pursuant to this section taxes are due not later than the 10th |
232 | day of the month following the calendar month in which they were |
233 | incurred, and thereafter shall bear interest at the rate of 1 |
234 | percent per month. If the amount of user fee proceeds tax due |
235 | for a given period is assessed without allocating it to any |
236 | particular month, the interest shall begin with the date of the |
237 | assessment. Whenever cigarettes are shipped from outside the |
238 | state to anyone other than a distributing agent or wholesale |
239 | dealer, the person receiving the cigarettes shall be responsible |
240 | for the user fee tax on said cigarettes and the payment of same |
241 | to the division. |
242 | (7) It is the legislative intent that the user fee tax on |
243 | cigarettes shall be uniform throughout the state. |
244 | Section 4. Section 210.021, Florida Statutes, is amended |
245 | to read: |
246 | 210.021 Payment of user fees taxes by certified check or |
247 | electronic funds transfer.-- |
248 | (1) The Secretary of Business and Professional Regulation |
249 | may require a dealer who sells cigarettes within the state to |
250 | remit by certified check or electronic funds transfer any user |
251 | fee tax imposed under s. 210.02. |
252 | (2) The Secretary of Business and Professional Regulation |
253 | shall require for a period not to exceed 12 months that a dealer |
254 | or agent, during the dealer's or agent's initial period of |
255 | licensure or appointment, remit by certified check or electronic |
256 | funds transfer any user fee tax imposed under s. 210.02. |
257 | (3) The division shall adopt rules pursuant to ss. |
258 | 120.536(1) and 120.54 to administer this section. |
259 | Section 5. Section 210.03, Florida Statutes, is amended to |
260 | read: |
261 | 210.03 Prohibition against levying of cigarette user fees |
262 | taxes by municipalities.--No municipality shall, after July 1, |
263 | 1972, levy or collect any user fee excise tax on cigarettes. |
264 | Section 6. Section 210.04, Florida Statutes, is amended to |
265 | read: |
266 | 210.04 Construction; exemptions; collection.-- |
267 | (1) The amount of user fees taxes advanced and paid to the |
268 | state aforesaid shall be added to and collected as a part of the |
269 | sales price of the cigarettes sold or distributed, which amount |
270 | may be stated separately from the price of the cigarettes on all |
271 | display signs, sales and delivery slips, bills and statements |
272 | which advertise or indicate the price of the product. |
273 | (2) The cigarette user fee tax imposed shall be collected |
274 | only once upon the same package or container of such cigarettes. |
275 | (3) No user fee tax shall be imposed by this part upon |
276 | cigarettes not within the taxing power of the state under the |
277 | Commerce Clause of the United States Constitution. |
278 | (4) No user fee tax shall be required to be paid: |
279 | (a) Upon cigarettes sold at post exchanges, ship service |
280 | stores, ship stores, slop chests, or base exchanges to members |
281 | of the Armed Services of the United States when such post |
282 | exchanges, ship service stores, or base exchanges are operated |
283 | under regulations of the Army, Navy, or Air Force of the United |
284 | States on military, naval, or air force reservations in this |
285 | state or when such ship stores or slop chests are operated under |
286 | the regulations of the United States Navy on ships of the United |
287 | States Navy; however, it is unlawful for anyone, including |
288 | members of the Armed Services of the United States, to purchase |
289 | such user-fee-exempt or tax-exempt cigarettes for purposes of |
290 | resale. Any person who resells, or offers for resale, user-fee- |
291 | exempt or tax-exempt cigarettes purchased at post exchanges, |
292 | ship service stores, ship stores, slop chests, or base exchanges |
293 | is guilty of a violation of the cigarette user fee tax law, |
294 | punishable as provided in s. 210.18(1). |
295 | (b) Upon the sale or gift of cigarettes by charitable |
296 | organizations to bona fide patients in regularly established |
297 | government veterans' hospitals in Florida for the personal use |
298 | or consumption of such patients. |
299 | (5) It shall be presumed that all cigarettes are subject |
300 | to the user fee tax imposed by this part until the contrary is |
301 | established, and the burden of proof that they are not |
302 | assessable taxable shall be upon the person having possession of |
303 | them. |
304 | (6) The sale of single or loose unpacked cigarettes is |
305 | prohibited. The division may authorize any person to give away |
306 | sample packages of cigarettes, each to contain not less than two |
307 | cigarettes upon which the user fees taxes have been paid. |
308 | (7) Nothing in this part shall be construed to prohibit |
309 | the sale of cigarettes, upon which the user fee tax has been |
310 | advanced, through the medium of vending machines where the user |
311 | fee tax is collected by the said vending machines. |
312 | (8) Except as hereinafter provided, all agents shall be |
313 | liable for the collection and payment of the user fee tax |
314 | imposed by this part and shall pay the user fee tax to the |
315 | division by purchasing, under such regulations as it shall |
316 | prescribe, adhesive stamps of such design and denominations as |
317 | it shall prescribe. |
318 | (9) Agents, located within or without the state, shall |
319 | purchase stamps and affix such stamps in the manner prescribed |
320 | to packages or containers of cigarettes to be sold, distributed, |
321 | or given away within the state, in which case any dealer |
322 | subsequently receiving such stamped packages of cigarettes will |
323 | not be required to purchase and affix stamps on such packages of |
324 | cigarettes. However, the division may, in its discretion, |
325 | authorize manufacturers to distribute in the state free sample |
326 | packages of cigarettes containing not less than 2 or more than |
327 | 20 cigarettes without affixing any user fee tax stamps provided |
328 | copies of shipping invoices on such cigarettes are furnished, |
329 | and payment of all user fees taxes imposed on such cigarettes by |
330 | law is made, directly to the division not later than the 10th |
331 | day of each calendar month. The user fee tax on cigarettes in |
332 | sample packages shall be based on a unit in accordance with the |
333 | assessment taxing provisions of s. 210.02(1). |
334 | Section 7. Section 210.05, Florida Statutes, is amended to |
335 | read: |
336 | 210.05 Preparation and sale of stamps; discount.-- |
337 | (1) The user fee tax imposed by this part shall be paid by |
338 | affixing stamps in the manner herein set forth or by affixing |
339 | stamp insignia through the device of metering machines |
340 | authorized in this part. |
341 | (2) The division shall prescribe, prepare, and furnish |
342 | stamps of such denominations and quantities as may be necessary |
343 | for the payment of the user fee tax imposed by this part, and |
344 | may from time to time and as often as it deems advisable provide |
345 | for the issuance and exclusive use of stamps of a new design and |
346 | forbid the use of stamps of any other design. However, all |
347 | stamps prescribed by the division must be designed and furnished |
348 | in a fashion that permits identification of the agent or |
349 | wholesale dealer that affixed the stamp to the particular |
350 | package of cigarettes by means of a serial number or other mark |
351 | on the stamp. The division shall make provisions for the sale of |
352 | such stamps at such places and at such time as it may deem |
353 | necessary. |
354 | (3)(a) The division may appoint dealers in cigarettes, |
355 | manufacturers of cigarettes, within or without the state as |
356 | agent to buy or affix stamps to be used in paying the user fee |
357 | tax herein imposed, but an agent shall at all times have the |
358 | right to appoint a person in his or her employ who is to affix |
359 | the stamps to any cigarettes under the agent's control; |
360 | provided, however, that any wholesale dealer in the state shall |
361 | have the right to buy and affix such stamps. Whenever the |
362 | division shall sell and deliver to any such agent or wholesaler |
363 | any such stamps, such agent or wholesaler shall be entitled to |
364 | receive as compensation for his or her services and expenses as |
365 | such agent or wholesaler in affixing and accounting for the user |
366 | fees taxes represented by such stamps and to retain out of the |
367 | moneys to be paid by the agent or wholesaler for such stamps a |
368 | discount of 2 percent of the par value of any amount of stamps |
369 | purchased during any fiscal year from July 1 through June 30 of |
370 | the following year, provided the discount shall be computed on |
371 | the basis of 24 cents per pack. No such discount shall be |
372 | allowed to a dealer, vendor, or distributor who sells or deals |
373 | in any form of candy which resembles drug paraphernalia. |
374 | Stamping locations approved by the division shall be responsible |
375 | for computing the discount they receive pursuant to this |
376 | paragraph, and said computations shall be retained by the |
377 | stamping location for a period of 5 years and shall be available |
378 | to the division. All stamps purchased from the division under |
379 | this part shall be paid for in cash on delivery, except as |
380 | hereinafter provided. |
381 | (b) Each agent appointed by the division to affix stamps |
382 | shall be authorized to purchase stamps by furnishing an |
383 | irrevocable letter of credit or unconditional guaranty contract |
384 | or by executing bond with a solvent surety company qualified to |
385 | do business in this state, in an amount of 110 percent of the |
386 | agent's estimated user fee tax liability for 30 days, but not |
387 | less than $2,000, conditioned upon said agent paying all user |
388 | fees taxes due the state arising hereunder. This form of payment |
389 | in lieu of cash on delivery or its equivalent shall not preclude |
390 | supplemental purchases for cash. Payment for each month's |
391 | liability shall be due on or before the 10th day of the month |
392 | following the month in which the stamps were sold. Default in |
393 | the aforesaid bonding and payment provisions by any agent may |
394 | result in the revocation of his or her privilege to purchase |
395 | stamps except for cash on delivery for a period up to 12 months |
396 | in the discretion of the division. |
397 | (4) The division may in its discretion revoke the |
398 | authority of any agent failing to comply with the requirements |
399 | of this part or the rules and regulations promulgated hereunder |
400 | and such agent may in addition be punished in accordance with |
401 | the provisions of this part. |
402 | (5) Agents or wholesale dealers may sell stamped but |
403 | unassessed untaxed cigarettes to the Seminole Indian Tribe, or |
404 | to members thereof, for retail sale. Agents or wholesale dealers |
405 | shall treat such cigarettes and the sale thereof in the same |
406 | manner, with respect to reporting and stamping, as other sales |
407 | under this part, but agents or wholesale dealers shall not |
408 | collect from the purchaser the user fee tax imposed by s. |
409 | 210.02. The purchaser hereunder shall be responsible to the |
410 | agent or wholesale dealer for the services and expenses incurred |
411 | in affixing the stamps and accounting therefor. |
412 | Section 8. Subsections (1), (2), and (4) of section |
413 | 210.06, Florida Statutes, are amended to read: |
414 | 210.06 Affixation of stamps; presumption.-- |
415 | (1) Every dealer within the state shall affix or cause to |
416 | be affixed to such package or container of such cigarettes such |
417 | stamps as are required under this section within 10 days after |
418 | receipt of such products. Dealers outside this state shall affix |
419 | such stamps before the shipment of cigarettes into this state. |
420 | (a) A user fee tax stamp shall be applied to all cigarette |
421 | packages intended for sale or distribution to consumers subject |
422 | to the user fee tax imposed under s. 210.02, except as otherwise |
423 | provided in this part. |
424 | (b) No stamp shall be applied to any cigarette package |
425 | exempt from a user fee or tax under 26 U.S.C. s. 5704 that is |
426 | distributed by a manufacturer pursuant to federal regulations. |
427 | (c) Dealers may apply stamps only to cigarette packages |
428 | received directly from a manufacturer or importer of cigarettes, |
429 | or a distributing agent representing a manufacturer or importer |
430 | of cigarettes, who possesses a valid and current permit under |
431 | this part. |
432 | (2) Each retail dealer shall open such box, carton, or |
433 | other container of cigarettes prior to exposing for sale or |
434 | selling such cigarettes and examine the packages contained |
435 | therein for the purpose of ascertaining whether or not such the |
436 | said packages have affixed thereto the proper user fee tax |
437 | stamp. If unstamped or improperly stamped packages of cigarettes |
438 | are discovered, the retail dealer shall immediately notify the |
439 | dealer from whom said cigarettes were purchased. Upon such |
440 | notification, the dealer from whom said cigarettes were |
441 | purchased shall replace such unstamped or improperly stamped |
442 | packages of cigarettes with those upon which stamps have been |
443 | properly affixed, or immediately affix thereto the proper amount |
444 | of stamps. |
445 | (4) Stamps shall be affixed to each package of cigarettes |
446 | of an aggregate denomination not less than the amount of the |
447 | user fee tax upon the contents therein, and shall be affixed in |
448 | such manner as to be visible to the purchaser. All stamps shall |
449 | be affixed in the manner prescribed by the division. The state |
450 | may not impose an additional charge on stamps for printing |
451 | costs. |
452 | Section 9. Subsections (1), (2), and (4) of section |
453 | 210.07, Florida Statutes, are amended to read: |
454 | 210.07 Metering machines.-- |
455 | (1)(a) The user fee tax may also be paid through the use |
456 | of cigarette user fee tax stamp insignia to be applied by the |
457 | use of metering machines. The division shall prescribe and |
458 | promulgate appropriate rules and regulations governing the use |
459 | of metering machines, the procedure for the payment of such |
460 | cigarette user fees taxes through the use thereof, requiring |
461 | adequate surety bonds of the users thereof to assure the proper |
462 | use of such machines and payment of all cigarette user fees |
463 | taxes that might come due by the users thereof, and all other |
464 | rules and regulations necessary and proper to govern the use of |
465 | same. |
466 | (b) The provisions of s. 210.05(3)(a) and (b) shall be |
467 | applicable to cigarette user fees taxes paid through the use of |
468 | metering machines. |
469 | (2) All provisions of this part governing the use of |
470 | cigarette user fee tax stamps, the compiling of records, the |
471 | making of reports, permits and revocation of permits, seizures |
472 | and forfeitures, penalties, and all other provisions pertaining |
473 | to the payment of cigarette user fees taxes through the use of |
474 | stamps, shall likewise be applicable to the payment of said user |
475 | fees taxes through the use of metering machines. |
476 | (4) No vending machine shall be allowed to operate in the |
477 | state that does not have affixed thereto the identification |
478 | sticker required by this section nor shall any vending machine |
479 | be allowed to operate in the state that does not display at all |
480 | times at least one package of each brand of the packages located |
481 | therein so the same are clearly visible and arranged in such a |
482 | manner that the cigarette user fee tax stamps or meter |
483 | impressions of stamps affixed thereto are clearly visible. It |
484 | shall be the duty of any person, firm, or corporation operating |
485 | a cigarette vending machine in this state to furnish the |
486 | division the location of the vending machine and to report |
487 | within 30 days to the division any change of location of the |
488 | vending machine. |
489 | Section 10. Section 210.08, Florida Statutes, is amended |
490 | to read: |
491 | 210.08 Bond for payment of user fees taxes.--Each dealer, |
492 | agent, or distributing agent shall file with the division a |
493 | surety bond, certificate of deposit, or irrevocable letter of |
494 | credit acceptable to the division in an amount equal to 110 |
495 | percent of the estimated user fee tax liability for 30 days, but |
496 | not less than $2,000. |
497 | Section 11. Subsections (2) and (3) of section 210.09, |
498 | Florida Statutes, are amended to read: |
499 | 210.09 Records to be kept; reports to be made; |
500 | examination.-- |
501 | (2) The division is authorized to prescribe and promulgate |
502 | by rules and regulations, which shall have the force and effect |
503 | of the law, such records to be kept and reports to be made to |
504 | the division by any manufacturer, importer, distributing agent, |
505 | wholesale dealer, retail dealer, common carrier, or any other |
506 | person handling, transporting, or possessing cigarettes for sale |
507 | or distribution within the state as may be necessary to collect |
508 | and properly distribute the user fees taxes imposed by s. |
509 | 210.02. All reports shall be made on or before the 10th day of |
510 | the month following the month for which the report is made, |
511 | unless the division by rule or regulation shall prescribe that |
512 | reports be made more often. |
513 | (3) All manufacturers, importers, distributing agents, |
514 | wholesale dealers, agents, or retail dealers shall maintain and |
515 | keep for a period of 3 years at the place of business where any |
516 | transaction takes place, such records of cigarettes received, |
517 | sold, or delivered within the state as may be required by the |
518 | division. The division or its duly authorized representative is |
519 | hereby authorized to examine the books, papers, invoices, and |
520 | other records, the stock of cigarettes in and upon any premises |
521 | where the same are placed, stored, and sold, and the equipment |
522 | of any such manufacturers, importers, distributing agents, |
523 | wholesale dealers, agents, or retail dealers, pertaining to the |
524 | sale and delivery of cigarettes assessable taxable under this |
525 | part. To verify the accuracy of the user fee tax imposed and |
526 | assessed by this part, each person is hereby directed and |
527 | required to give to the division or its duly authorized |
528 | representatives the means, facilities, and opportunity for such |
529 | examinations as are herein provided for and required. |
530 | Section 12. Section 210.11, Florida Statutes, is amended |
531 | to read: |
532 | 210.11 Refunds; sales of stamps and payment of user fee |
533 | tax.--Whenever any cigarettes upon which stamps have been |
534 | placed, or upon which the user fee tax has been paid by metering |
535 | machine, have been sold and shipped into another state for sale |
536 | or use therein, or have become unfit for use and consumption or |
537 | unsalable, or have been destroyed, the dealer involved shall be |
538 | entitled to a refund or credit of the actual amount of the user |
539 | fee tax paid with respect to such cigarettes less any discount |
540 | allowed by the division in the sale of the stamps or payment of |
541 | the user fee tax by metering machine, upon receipt of |
542 | satisfactory evidence of the dealer's right to receive such |
543 | refund or credit, provided application for refund or credit is |
544 | made within 9 months of the date the cigarettes were shipped out |
545 | of the state, became unfit, or were destroyed. Only the division |
546 | shall sell, or offer for sale, any stamp or stamps issued under |
547 | this part. The division may redeem unused stamps lawfully in the |
548 | possession of any person. The division may prescribe necessary |
549 | rules and regulations concerning refunds, credits, sales of |
550 | stamps, and redemptions under the provisions of this part. |
551 | Appropriation is hereby made out of revenues collected under |
552 | this part for payment of such allowances. |
553 | Section 13. Section 210.13, Florida Statutes, is amended |
554 | to read: |
555 | 210.13 Determination of user fee tax on failure to file a |
556 | return.--If a dealer fails to file any return required under |
557 | this part, or having filed an incorrect or insufficient return, |
558 | fails to file a correct or sufficient return, as the case may |
559 | require, within 10 days after the giving of notice to the dealer |
560 | by the Division of Alcoholic Beverages and Tobacco that such |
561 | return or corrected or sufficient return is required, the |
562 | division shall determine the amount of user fee tax due by such |
563 | dealer any time within 3 years after the making of the earliest |
564 | sale included in such determination and give written notice of |
565 | such determination to such dealer. Such a determination shall |
566 | finally and irrevocably fix the user fee tax unless the dealer |
567 | against whom it is assessed shall, within 30 days after the |
568 | giving of notice of such determination, apply to the division |
569 | for a hearing. Judicial review shall not be granted unless the |
570 | amount of the user fee tax stated in the decision, with |
571 | penalties thereon, if any, shall have been first deposited with |
572 | the division, and an undertaking or bond filed in the court in |
573 | which such cause may be pending in such amount and with such |
574 | sureties as the court shall approve, conditioned that if such |
575 | proceeding be dismissed or the decision of the division |
576 | confirmed, the applicant for review will pay all costs and |
577 | charges which may accrue against the applicant in the |
578 | prosecution of the proceeding. At the option of the applicant, |
579 | such undertaking or bond may be in an additional sum sufficient |
580 | to cover the user fees tax, penalties, costs, and charges |
581 | aforesaid, in which event the applicant shall not be required to |
582 | pay such user fees tax and penalties precedent to the granting |
583 | of such review by such court. |
584 | Section 14. Subsection (1) of section 210.14, Florida |
585 | Statutes, is amended to read: |
586 | 210.14 Warrant for collection of user fees taxes.-- |
587 | (1) In addition to all other remedies for the collection |
588 | of any user fees taxes due under the provisions of this part, |
589 | the division may issue a warrant under its official seal, which |
590 | warrant may be filed by the division in the office of the clerk |
591 | of the circuit court of any county where the delinquent person |
592 | taxpayer owns property. Upon presentation of the warrant, the |
593 | clerk of the circuit court shall enter it in the judgment |
594 | docket. The name of the person mentioned in the warrant, the |
595 | amount of the user fee tax and penalties for which the warrant |
596 | was issued, and the date such copy was filed shall be included |
597 | in the record of the warrant. The clerk shall be allowed the |
598 | same fees as are allowed by law for similar services rendered in |
599 | judgment execution proceedings. The warrant issued by the |
600 | division may then be directed to the sheriff of any county |
601 | commanding that sheriff to levy upon and sell the goods and |
602 | chattels of the specified delinquent person found within the |
603 | sheriff's jurisdiction, for the payment of the amount of such |
604 | delinquency plus a penalty equal to 50 percent of the amount |
605 | thereof, and interest on the total at 1 percent per month and |
606 | the cost of executing the warrant, and to return such warrant to |
607 | the division and to pay it the money collected by virtue thereof |
608 | within 60 days after receipt of such warrant. |
609 | Section 15. Paragraphs (c) and (h) of subsection (1) and |
610 | subsection (2) of section 210.15, Florida Statutes, are amended |
611 | to read: |
612 | 210.15 Permits.-- |
613 | (1) |
614 | (c) No permit under this part or chapter 569 shall be |
615 | issued, maintained, or renewed if the applicant, its officers, |
616 | or any person or persons owning directly or indirectly, in the |
617 | aggregate, more than 10 percent of the ownership interests in |
618 | the applicant: |
619 | 1. Has been finally adjudicated as owing $500 or more in |
620 | delinquent cigarette user fees taxes; |
621 | 2. Had a permit revoked by the division within the |
622 | previous 2 years; |
623 | 3. Has been convicted of selling stolen or counterfeit |
624 | cigarettes, receiving stolen cigarettes, or being involved in |
625 | the counterfeiting of cigarettes; |
626 | 4. Has been convicted within the past 5 years of any |
627 | offense against the cigarette laws of this state or convicted in |
628 | this state, any other state, or the United States during the |
629 | past 5 years of any offense designated as a felony by such state |
630 | or the United States, or to a corporation, any of whose officers |
631 | have been so convicted. The term "convicted" shall include an |
632 | adjudication of guilt on a plea of guilty or a plea of nolo |
633 | contendere, or the forfeiture of a bond when charged with a |
634 | crime; |
635 | 5. Has imported, or caused to be imported, into the United |
636 | States any cigarette in violation of 19 U.S.C. s. 1681a; or |
637 | 6. Has imported, or caused to be imported, into the United |
638 | States, or manufactured for sale or distribution in the United |
639 | States, any cigarette that does not fully comply with the |
640 | Federal Cigarette Labeling and Advertising Act (15 U.S.C. ss. |
641 | 1331 et seq.). |
642 | (h) No retail sales of cigarettes may be made at a |
643 | location for which a wholesale dealer, distributing agent, or |
644 | exporter permit has been issued. The user fee excise tax on |
645 | sales made to any traveling location, such as an itinerant store |
646 | or industrial caterer, shall be paid into the General Revenue |
647 | Fund unallocated. Cigarettes may be purchased for retail |
648 | purposes only from a person holding a wholesale dealer permit. |
649 | The invoice for the purchase of cigarettes must show the place |
650 | of business for which the purchase is made and the cigarettes |
651 | cannot be transferred to any other place of business for the |
652 | purpose of resale. |
653 | (2) The division may not furnish stamps or approve the use |
654 | of meter machines to evidence the payment of the user fees taxes |
655 | on cigarettes except to qualified wholesale dealers. |
656 | Section 16. Subsections (1) through (6) and subsections |
657 | (8) and (10) of section 210.18, Florida Statutes, are amended to |
658 | read: |
659 | 210.18 Penalties for user fee tax evasion; reports by |
660 | sheriffs.-- |
661 | (1) Any person who possesses or transports any unstamped |
662 | packages of cigarettes upon the public highways, roads, or |
663 | streets in the state for the purpose of sale; or who sells or |
664 | offers for sale unstamped packages of cigarettes in violation of |
665 | the provisions of this part; or who willfully attempts in any |
666 | manner to evade or defeat any user fee tax imposed by this part, |
667 | or the payment thereof, commits is guilty of a misdemeanor of |
668 | the first degree, punishable as provided in s. 775.082 or s. |
669 | 775.083. Any person who has been convicted of a violation of any |
670 | provision of the cigarette user fee tax law and who is |
671 | thereafter convicted of a further violation of the cigarette |
672 | user fee tax law is, upon conviction of such further offense, |
673 | guilty of a felony of the third degree, punishable as provided |
674 | in s. 775.082, s. 775.083, or s. 775.084. |
675 | (2) Except as otherwise provided in this section, any |
676 | person who fails, neglects, or refuses to comply with, or |
677 | violates the provisions of, this part or the rules adopted by |
678 | the division under this part commits a misdemeanor of the first |
679 | degree, punishable as provided in s. 775.082 or s. 775.083. Any |
680 | person who has been convicted of a violation of any provision of |
681 | the cigarette user fee tax law and who is thereafter convicted |
682 | of a further violation of the cigarette user fee tax law is, |
683 | upon conviction of such further offense, guilty of a felony of |
684 | the third degree, punishable as provided in s. 775.082, s. |
685 | 775.083, or s. 775.084. |
686 | (3) Any person who falsely or fraudulently makes, forges, |
687 | alters, or counterfeits any stamp or impression die used in |
688 | meter machines prescribed by the division under the provisions |
689 | of this part; or, with intent to evade user fees taxes, jams, |
690 | tampers with, or alters such a machine; or causes or procures to |
691 | be falsely or fraudulently made, forged, altered, or |
692 | counterfeited any such stamp or die; or knowingly and willfully |
693 | utters, purchases, passes or tenders as true any such false, |
694 | altered, or counterfeited stamp or die impression; or, with the |
695 | intent to defraud the state, fails to comply with any other |
696 | requirement of this part commits a felony of the third degree, |
697 | punishable as provided in s. 775.082, s. 775.083, or s. 775.084. |
698 | (4)(a) Any person or corporation that owns or is in |
699 | possession of any cigarettes upon which a user fee tax is |
700 | imposed by the cigarette law, or would be imposed if such |
701 | cigarettes were manufactured in or brought into this state in |
702 | accordance with the regulatory provisions of the cigarette law, |
703 | and upon which such user fee tax has not been paid is, in |
704 | addition to the fines and penalties otherwise provided in the |
705 | cigarette law, personally liable for the amount of the user fee |
706 | tax imposed on such cigarettes; and the division may collect |
707 | such user fee tax from such person or corporation by suit or by |
708 | restitution if the person taxpayer is convicted, found guilty, |
709 | or pleads nolo contendere or guilty to any crime under this |
710 | chapter. This paragraph is applicable even if adjudication is |
711 | withheld. |
712 | (b) This subsection does not apply to a manufacturer or |
713 | distributor licensed under the cigarette law, to a state bonded |
714 | warehouse, or to a person possessing not in excess of three |
715 | cartons of such cigarettes, which cigarettes were purchased by |
716 | such possessor outside the state in accordance with the laws of |
717 | the place where purchased and brought into this state by such |
718 | possessor. The burden of proof that such cigarettes were |
719 | purchased outside the state and in accordance with the laws of |
720 | the place where purchased shall in all cases be upon the |
721 | possessor of such cigarettes. |
722 | (5)(a) All cigarettes on which user fees taxes are imposed |
723 | by the cigarette law, or would be imposed if such cigarettes |
724 | were manufactured in or brought into this state in accordance |
725 | with the regulatory provisions of such law, which are found in |
726 | the possession or custody or within the control of any person |
727 | for the purpose of being sold or removed by him or her in fraud |
728 | of the cigarette law or with design to evade payment of such |
729 | user fees taxes may be seized by the division or any supervisor, |
730 | sheriff, deputy sheriff, or other law enforcement agent and |
731 | shall be forfeited to the state. |
732 | (b) This subsection does not apply to a person possessing |
733 | not in excess of three cartons of cigarettes, which cigarettes |
734 | were purchased by such possessor outside the state in accordance |
735 | with the laws of the place where purchased and brought into this |
736 | state by such possessor. |
737 | (6)(a) Every person, firm, or corporation, other than a |
738 | licensee under the provisions of this part, who possesses, |
739 | removes, deposits, or conceals, or aids in the possessing, |
740 | removing, depositing, or concealing of, any unstamped cigarettes |
741 | not in excess of 50 cartons commits is guilty of a misdemeanor |
742 | of the second degree, punishable as provided in s. 775.082 or s. |
743 | 775.083. In lieu of the penalties provided in those sections, |
744 | however, the person, firm, or corporation may pay the user fee |
745 | tax plus a penalty equal to the amount of the user fee tax |
746 | authorized under s. 210.02 on the unstamped cigarettes. |
747 | (b) Every person, firm, or corporation, other than a |
748 | licensee under the provisions of this part, who possesses, |
749 | removes, deposits, or conceals, or aids in the possessing, |
750 | removing, depositing, or concealing of, any unstamped cigarettes |
751 | in excess of 50 cartons is presumed to have knowledge that they |
752 | have not been assessed the user fee taxed and commits is guilty |
753 | of a felony of the third degree, punishable as provided in s. |
754 | 775.082, s. 775.083, or s. 775.084. |
755 | (c) This section does not apply to a person possessing not |
756 | in excess of three cartons of such cigarettes purchased by such |
757 | possessor outside the state in accordance with the laws of the |
758 | place where purchased and brought into this state by such |
759 | possessor. The burden of proof that such cigarettes were |
760 | purchased outside the state and in accordance with the laws of |
761 | the place where purchased shall in all cases be upon the |
762 | possessor of such cigarettes. |
763 | (8)(a) It is unlawful for any person to conspire with any |
764 | other person or persons to do any act in violation of the |
765 | provisions of this part, when any one or more of such persons |
766 | does or commits any act to effect the object of the conspiracy. |
767 | (b) Any person who violates the provisions of this |
768 | subsection: |
769 | 1. If the act conspired to be done would constitute a |
770 | misdemeanor, commits is guilty of a misdemeanor of the second |
771 | degree, punishable as provided in s. 775.082 or s. 775.083. |
772 | 2. If the act conspired to be done would constitute a |
773 | felony, commits is guilty of a felony of the third degree, |
774 | punishable as provided in s. 775.082, s. 775.083, or s. 775.084. |
775 | (10) It is unlawful to sell or possess with the intent to |
776 | sell counterfeit cigarettes, as defined in s. 210.01(22). |
777 | (a) A person who does not hold a permit or holds a retail |
778 | permit under the provisions of this chapter and who violates |
779 | this subsection commits a felony of the third degree, punishable |
780 | as provided in s. 775.082, s. 775.083, or s. 775.084, and is |
781 | subject to the imposition of fines and additional penalties as |
782 | follows: |
783 | 1. If the quantity of counterfeit cigarettes sold or |
784 | possessed with the intent to sell is less than two cartons or |
785 | the equivalent, the fine for a first violation shall not exceed |
786 | $1,000 or five times the retail value of the counterfeit |
787 | cigarettes, whichever is greater. A subsequent violation may |
788 | result in the imposition of a fine not to exceed $5,000 or five |
789 | times the retail value of the counterfeit cigarettes, whichever |
790 | is greater, and shall result in revocation of the retail permit |
791 | by the division. |
792 | 2. If the quantity of counterfeit cigarettes sold or |
793 | possessed with the intent to sell is two cartons or more or the |
794 | equivalent, the fine for a first violation shall not exceed |
795 | $2,000 or five times the retail value of the counterfeit |
796 | cigarettes, whichever is greater. A subsequent violation may |
797 | result in the imposition of a fine not to exceed $50,000 or five |
798 | times the retail value of the counterfeit cigarettes, whichever |
799 | is greater, and shall result in revocation of the retail permit |
800 | by the division. |
801 | (b) A person who holds a permit, other than a retail |
802 | permit, under the provisions of this chapter and who violates |
803 | this subsection commits a felony of the third degree, punishable |
804 | as provided in s. 775.082, s. 775.083, or s. 775.084, and is |
805 | subject to the imposition of fines and additional penalties as |
806 | follows: |
807 | 1. If the quantity of counterfeit cigarettes sold or |
808 | possessed with the intent to sell is less than 10 cartons or the |
809 | equivalent, the fine for a first violation shall not exceed |
810 | $1,000 or five times the retail value of the counterfeit |
811 | cigarettes, whichever is greater. A subsequent violation may |
812 | result in the imposition of a fine not to exceed $5,000 or five |
813 | times the retail value of the counterfeit cigarettes, whichever |
814 | is greater, and shall result in revocation of the permit by the |
815 | division. |
816 | 2. If the quantity of counterfeit cigarettes sold or |
817 | possessed with the intent to sell is 10 cartons or more or the |
818 | equivalent, the fine for a first violation shall not exceed |
819 | $2,000 or five times the retail value of the counterfeit |
820 | cigarettes, whichever is greater. A subsequent violation may |
821 | result in the imposition of a fine not to exceed $50,000 or five |
822 | times the retail value of the counterfeit cigarettes, whichever |
823 | is greater, and shall result in revocation of the permit by the |
824 | division. |
825 |
|
826 | For purposes of this subsection, any counterfeit cigarettes |
827 | seized by the division shall be destroyed. |
828 | Section 17. Subsection (2) of section 210.181, Florida |
829 | Statutes, is amended to read: |
830 | 210.181 Civil penalties.-- |
831 | (2) Whoever fails to pay any user fee tax imposed by this |
832 | part at the time prescribed by law or rules shall, in addition |
833 | to any other penalty provided in this part, be liable for a |
834 | penalty of five times the unpaid user fees tax due. |
835 | Section 18. Subsection (2) and paragraph (c) of subsection |
836 | (6) of section 210.185, Florida Statutes, are amended to read: |
837 | 210.185 Prohibition on sale or distribution of cigarettes; |
838 | criminal penalties; administrative sanctions; applicability.-- |
839 | (2) DOCUMENTATION.--On or before the 10th day of each |
840 | month, each person permitted to affix the user fee tax stamp to |
841 | cigarettes shall file with the division, for all cigarettes |
842 | imported into the United States to which the person has affixed |
843 | the user fee tax stamp in the preceding month, a copy of the |
844 | permit issued under the Internal Revenue Code, 26 U.S.C. s. |
845 | 5713, to the person importing the cigarettes into the United |
846 | States which allows that person to import those cigarettes; a |
847 | copy of the customs form containing, with respect to the |
848 | cigarettes, the internal revenue tax information required by the |
849 | United States Bureau of Alcohol, Tobacco and Firearms; and a |
850 | statement, signed by an officer of the manufacturer or importer |
851 | under penalty of perjury, certifying that the manufacturer or |
852 | importer has complied with the package health warning and |
853 | ingredient reporting requirements of the Federal Cigarette |
854 | Labeling and Advertising Act, 15 U.S.C. ss. 1333 and 1335a, with |
855 | respect to those cigarettes. |
856 | (6) GENERAL PROVISIONS.-- |
857 | (c) In addition to any other remedy provided by law, |
858 | including enforcement as provided in paragraph (a), any person |
859 | may bring an action for appropriate injunctive or other |
860 | equitable relief for a violation of this section; for actual |
861 | damages, if any, sustained by reason of the violation; and, as |
862 | determined by the court, for interest on the damages from the |
863 | date of the complaint, assessable taxable costs, and reasonable |
864 | attorney's fees. If the trier of fact finds that the violation |
865 | is flagrant, it may increase recovery to an amount not in excess |
866 | of 3 times the actual damages sustained by reason of the |
867 | violation. |
868 | Section 19. Section 210.19, Florida Statutes, is amended |
869 | to read: |
870 | 210.19 Records to be kept by division.--The division shall |
871 | keep records showing the total amount of user fees taxes |
872 | collected, which records shall be open to the public during the |
873 | regular office hours of the division. The division shall |
874 | maintain records that identify which agent or wholesale dealer |
875 | affixed the user fee tax stamp to each package of cigarettes. |
876 | The identifying records must be made available for public |
877 | inspection and retained for at least 3 years. |
878 | Section 20. Subsection (2) of section 210.20, Florida |
879 | Statutes, is amended to read: |
880 | 210.20 Employees and assistants; distribution of funds.-- |
881 | (2)(a) For purposes of this subsection, the term: |
882 | 1. "Agency" means the Agency for Health Care |
883 | Administration. |
884 | 2. "Cigarette user fee" means the user fee imposed by s. |
885 | 210.02. |
886 | 3. "Council" means the Biomedical Research Advisory |
887 | Council within the Department of Health as established in s. |
888 | 215.5602. |
889 | 4. "Net collections" means 99.1 percent of the total |
890 | collections less the service charges provided for in s. 215.20. |
891 | 5. "Reference year" means July 1, 2008, to June 30, 2009. |
892 | 6. "Reference year allocation" means the total amount |
893 | credited or transferred from the Cigarette Tax Collection Trust |
894 | Fund to a particular trust fund or the General Revenue Fund |
895 | during the reference year divided by 12. |
896 | 7. "Total base allocation" means, for a given month, 8.333 |
897 | percent of the average of the projected net collections for the |
898 | fiscal year containing such month, based on the most recent |
899 | estimates generated by a Revenue Estimating Conference convened |
900 | pursuant to s. 216.136(3), or net collections for such month, |
901 | whichever is less. |
902 | 8. "Total collections" means the total amount derived from |
903 | the cigarette user fee during a specified period of time. |
904 | (b) As collections are received by the division from the |
905 | user fee on cigarettes such cigarette taxes, it shall pay the |
906 | same into a trust fund in the State Treasury designated |
907 | "Cigarette Tax Collection Trust Fund." which shall be paid and |
908 | distributed as follows: |
909 | (c)(a) The division shall from month to month certify to |
910 | the Chief Financial Officer the amount of net collections |
911 | derived from the cigarette user fee tax imposed by s. 210.02, |
912 | less the service charges provided for in s. 215.20 and less 0.9 |
913 | percent of the amount derived from the cigarette tax imposed by |
914 | s. 210.02, which shall be deposited into the Alcoholic Beverage |
915 | and Tobacco Trust Fund, specifying the amounts to be transferred |
916 | from the Cigarette Tax Collection Trust Fund and credited on the |
917 | following bases; however, the division shall first deposit |
918 | monthly into the Alcoholic Beverage and Tobacco Trust Fund an |
919 | amount equal to the sum of 0.9 percent of total collections and |
920 | the service charge on total collections provided for in this |
921 | section as follows: |
922 | 1. The sum of 0.8345 basis of 2.9 percent of the total |
923 | base allocation net collections to the Revenue Sharing Trust |
924 | Fund for Counties for distribution pursuant to the Florida |
925 | Revenue Sharing Act. |
926 | 2. The sum of 8.5857 and 29.3 percent of the total base |
927 | allocation to the Public Medical Assistance Trust Fund net |
928 | collections for the funding of indigent health care pursuant to |
929 | s. 409.918 to the Public Medical Assistance Trust Fund. |
930 | 3. The sum of 7.737 percent of the total base allocation |
931 | to the Public Medical Assistance Trust Fund specifically to |
932 | contribute to the state share of funding for the low-income |
933 | pool. |
934 | 4. The sum of 4.06 percent of the total base allocation to |
935 | the H. Lee Moffitt Cancer Center and Research Institute |
936 | established in s. 1004.43, which shall be paid on a monthly |
937 | basis to the center's board of directors by warrant drawn by the |
938 | Chief Financial Officer upon the State Treasury. The revenues |
939 | derived from this allocation are separate and distinct from any |
940 | funds allocated to the H. Lee Moffitt Cancer Center and Research |
941 | Institute through the James and Esther King Biomedical Research |
942 | Program or the Bankhead-Coley Program. Funds derived pursuant |
943 | this subparagraph are to be used for the purpose of |
944 | constructing, furnishing, and equipping cancer research, |
945 | treatment, and related facilities. The appropriation to the H. |
946 | Lee Moffitt Cancer Center and Research Institute authorized by |
947 | this subparagraph shall not be less than the amount that would |
948 | have been paid to the H. Lee Moffitt Cancer Center and Research |
949 | Institute for fiscal year 2007-2008 had this subparagraph been |
950 | in effect. |
951 | 5. The sum of 6.01 percent of the total base allocation to |
952 | the Biomedical Research Trust Fund for distribution by the |
953 | Biomedical Research Advisory Council to grantees of the James |
954 | and Esther King Biomedical Research Program authorized pursuant |
955 | to s. 215.5602 and the Bankhead-Coley Program authorized |
956 | pursuant to s. 381.922, with such programs dividing equally the |
957 | allocation derived from this subparagraph. The provisions of ss. |
958 | 215.5602 and 381.922 shall determine the methods of distribution |
959 | under the respective programs. |
960 | 6. The sum of 15.13 percent of the total base allocation |
961 | to the Medical Care Trust Fund for the funding of the Medically |
962 | Needy program established pursuant to s. 409.904(2) and 42 |
963 | U.S.C. s. 1396(a) and (d). |
964 | 7. The sum of 13.68 percent of the total base allocation |
965 | to the Medical Care Trust Fund for the funding of annual |
966 | adjustments to fee reimbursements made to physicians for |
967 | services provided for children under the Medicaid program so |
968 | that reimbursement rates for such services are made equal to the |
969 | Medicaid reimbursement rates as such rates existed on January 1, |
970 | 2008. |
971 | 8. The sum of 1.01 percent of the total base allocation to |
972 | the Medical Care Trust Fund for the funding of children's health |
973 | care coverage through the Florida Kidcare program established in |
974 | ss. 409.810-409.820. It is the intent of the Legislature to use |
975 | cigarette user fee collections to increase enrollment of |
976 | previously uninsured children in the Florida Kidcare program and |
977 | minimize disruption of such coverage for children at risk for |
978 | involuntary or premature disenrollment from the program. |
979 | Therefore, for the purposes of this subparagraph, such credits |
980 | shall be made each month to the Medical Care Trust Fund as |
981 | follows: |
982 | a. A percentage of the total base allocation shall first |
983 | be credited to fund efforts to ensure appropriate retention of |
984 | coverage by, and prevention of, the involuntary or premature |
985 | disenrollment from coverage for children enrolled in the Florida |
986 | Kidcare program during any month in which such children are not |
987 | subject to disenrollment under the laws and policies in effect, |
988 | but would have been subject to disenrollment if the laws and |
989 | policies governing the Florida Kidcare program in effect on June |
990 | 30, 2008, had remained in effect during such month. The |
991 | percentage shall be determined by the agency for each fiscal |
992 | year based on the estimated amount needed to fully fund such |
993 | retention and prevention efforts, except that such percentage |
994 | shall not exceed one-tenth of the allocation in this |
995 | subparagraph and shall remain fixed throughout the fiscal year. |
996 | b. A percentage of the total base allocation shall next be |
997 | credited to fund the coverage of children who are enrolled in |
998 | the Florida Kidcare program and covered under Title XXI of the |
999 | Social Security Act during any month. The percentage shall be |
1000 | determined by the agency based on the estimated amount needed to |
1001 | fund coverage for a number of children equal to the number |
1002 | enrolled in the Florida Kidcare program and covered under Title |
1003 | XXI of the Social Security Act during such month, as certified |
1004 | to the Chief Financial Officer by the agency less the number of |
1005 | children similarly enrolled and covered as of June 30, 2008. |
1006 | Such percentage shall not exceed a percentage equal to 1.01 |
1007 | percent less the percentage established pursuant to sub- |
1008 | subparagraph a. |
1009 | 9. The sum of 3.452 percent of the total base allocation |
1010 | for the funding of medical residency and fellowship programs, as |
1011 | determined by the Legislature, with primary emphasis given to |
1012 | the establishment of residencies in the fields of oncology, |
1013 | cardiology, and pulmonary medicine. |
1014 | 10. The sum of 15.2409 percent of the total base |
1015 | allocation to the Medical Care Trust Fund for the funding of the |
1016 | MEDS-AD Waiver Program. |
1017 | (d) During any month, the total amount credited or |
1018 | transferred from the Cigarette Tax Collection Trust Fund for any |
1019 | of the uses provided in subparagraph (c)1., subparagraph (c)2., |
1020 | or subparagraph (c)4. may not be less than the corresponding |
1021 | reference year allocation; otherwise, all other amounts to be |
1022 | transferred or credited pursuant to paragraph (c) must be |
1023 | reduced proportionately by the minimum amount necessary so that |
1024 | a reassignment of the total reduction amounts proportionately |
1025 | increases the amounts to be credited or transferred pursuant to |
1026 | subparagraph (c)1., subparagraph (c)2., or subparagraph (c)4. to |
1027 | their corresponding reference year allocation levels, except |
1028 | that if the sum of all reference year allocations exceeds the |
1029 | total base allocation, credits or transfers shall be made only |
1030 | for the latter three purposes in relatively proportionate |
1031 | amounts. |
1032 | (e) If the total base allocation for a particular month |
1033 | exceeds the total base allocation for any previous month within |
1034 | the same fiscal year, the amounts to be credited or transferred |
1035 | for each of the purposes described in paragraph (c) shall be |
1036 | increased proportionately, subject to the availability of |
1037 | appropriations; however, the total supplemental allocation may |
1038 | not exceed an amount in accordance with the formula: SA = M x |
1039 | TBA(c)-TBA(i), where: |
1040 | 1. "SA" is the maximum total supplemental allocation for |
1041 | the current month. |
1042 | 2. "M" is the number of prior months in the current fiscal |
1043 | year. |
1044 | 3. "TBA(c)" is the total base allocation for the current |
1045 | month. |
1046 | 4. "TBA(i)" is the sum of total base allocations for all |
1047 | of the prior months in the current fiscal year. |
1048 | (b)1. Beginning January 1, 1999, and continuing for 10 |
1049 | years thereafter, the division shall from month to month certify |
1050 | to the Chief Financial Officer the amount derived from the |
1051 | cigarette tax imposed by s. 210.02, less the service charges |
1052 | provided for in s. 215.20 and less 0.9 percent of the amount |
1053 | derived from the cigarette tax imposed by s. 210.02, which shall |
1054 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
1055 | specifying an amount equal to 2.59 percent of the net |
1056 | collections, and that amount shall be paid to the Board of |
1057 | Directors of the H. Lee Moffitt Cancer Center and Research |
1058 | Institute, established under s. 1004.43, by warrant drawn by the |
1059 | Chief Financial Officer upon the State Treasury. These funds are |
1060 | hereby appropriated monthly out of the Cigarette Tax Collection |
1061 | Trust Fund, to be used for the purpose of constructing, |
1062 | furnishing, and equipping a cancer research facility at the |
1063 | University of South Florida adjacent to the H. Lee Moffitt |
1064 | Cancer Center and Research Institute. In fiscal years 1999-2000 |
1065 | and thereafter with the exception of fiscal year 2008-2009, the |
1066 | appropriation to the H. Lee Moffitt Cancer Center and Research |
1067 | Institute authorized by this subparagraph shall not be less than |
1068 | the amount that would have been paid to the H. Lee Moffitt |
1069 | Cancer Center and Research Institute for fiscal year 1998-1999 |
1070 | had payments been made for the entire fiscal year rather than |
1071 | for a 6-month period thereof. |
1072 | 2. Beginning July 1, 2002, and continuing through June 30, |
1073 | 2004, the division shall, in addition to the distribution |
1074 | authorized in subparagraph 1., from month to month certify to |
1075 | the Chief Financial Officer the amount derived from the |
1076 | cigarette tax imposed by s. 210.02, less the service charges |
1077 | provided for in s. 215.20 and less 0.9 percent of the amount |
1078 | derived from the cigarette tax imposed by s. 210.02, which shall |
1079 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
1080 | specifying an amount equal to 0.2632 percent of the net |
1081 | collections, and that amount shall be paid to the Board of |
1082 | Directors of the H. Lee Moffitt Cancer Center and Research |
1083 | Institute, established under s. 1004.43, by warrant drawn by the |
1084 | Chief Financial Officer. Beginning July 1, 2004, and continuing |
1085 | through June 30, 2016, the division shall, in addition to the |
1086 | distribution authorized in subparagraph 1., from month to month |
1087 | certify to the Chief Financial Officer the amount derived from |
1088 | the cigarette tax imposed by s. 210.02, less the service charges |
1089 | provided for in s. 215.20 and less 0.9 percent of the amount |
1090 | derived from the cigarette tax imposed by s. 210.02, which shall |
1091 | be deposited into the Alcoholic Beverage and Tobacco Trust Fund, |
1092 | specifying an amount equal to 1.47 percent of the net |
1093 | collections, and that amount shall be paid to the Board of |
1094 | Directors of the H. Lee Moffitt Cancer Center and Research |
1095 | Institute, established under s. 1004.43, by warrant drawn by the |
1096 | Chief Financial Officer. These funds are appropriated monthly |
1097 | out of the Cigarette Tax Collection Trust Fund, to be used for |
1098 | the purpose of constructing, furnishing, and equipping a cancer |
1099 | research facility at the University of South Florida adjacent to |
1100 | the H. Lee Moffitt Cancer Center and Research Institute. In |
1101 | fiscal years 2004-2005 and thereafter, the appropriation to the |
1102 | H. Lee Moffitt Cancer Center and Research Institute authorized |
1103 | by this subparagraph shall not be less than the amount that |
1104 | would have been paid to the H. Lee Moffitt Cancer Center and |
1105 | Research Institute in fiscal year 2001-2002, had this |
1106 | subparagraph been in effect. |
1107 | Section 21. Section 210.201, Florida Statutes, is amended |
1108 | to read: |
1109 | 210.201 Cancer facilities research facility at the |
1110 | University of South Florida; establishment; funding.--The Board |
1111 | of Directors of the H. Lee Moffitt Cancer Center and Research |
1112 | Institute shall construct, furnish, and equip, and shall |
1113 | covenant to complete, the cancer research facility at the |
1114 | University of South Florida adjacent to the H. Lee Moffitt |
1115 | Cancer Center and Research Institute. Moneys transferred to the |
1116 | Board of Directors of the H. Lee Moffitt Cancer Center and |
1117 | Research Institute pursuant to s. 210.20 shall be used to secure |
1118 | financing to pay or secure bonds or financial products issued or |
1119 | incurred in connection with the financing of costs related to |
1120 | constructing, furnishing, and equipping the cancer research, |
1121 | treatment, and related facilities facility. Such financing may |
1122 | include the issuance of tax-exempt bonds or other forms of |
1123 | indebtedness by a local authority, municipality, or county |
1124 | pursuant to parts II and III of chapter 159. Such bonds shall |
1125 | not constitute state bonds for purposes of s. 11, Art. VII of |
1126 | the State Constitution, but shall constitute bonds of a "local |
1127 | agency," as defined in s. 159.27(4). The cigarette user fee tax |
1128 | dollars pledged to the facilities this facility pursuant to s. |
1129 | 210.20 may be replaced annually by the Legislature from tobacco |
1130 | litigation settlement proceeds. |
1131 | Section 22. Subsection (11) of section 210.25, Florida |
1132 | Statutes, is amended to read: |
1133 | 210.25 Definitions.--As used in this part: |
1134 | (11) "Tobacco products" means loose tobacco suitable for |
1135 | smoking; snuff; snuff flour; cavendish; plug and twist tobacco; |
1136 | fine cuts and other chewing tobaccos; shorts; refuse scraps; |
1137 | clippings, cuttings, and sweepings of tobacco, and other kinds |
1138 | and forms of tobacco prepared in such manner as to be suitable |
1139 | for chewing; but "tobacco products" does not include cigarettes, |
1140 | as defined by s. 210.01(1), or cigars. |
1141 | Section 23. Subsections (1), (2), (12), (13), (14), and |
1142 | (15) of section 215.5602, Florida Statutes, are amended to read: |
1143 | 215.5602 James and Esther King Biomedical Research |
1144 | Program.-- |
1145 | (1) There is established within the Department of Health |
1146 | the James and Esther King Biomedical Research Program funded by |
1147 | the designated proceeds of s. 210.20(2)(c)5., as well as any |
1148 | prescribed portion of the Lawton Chiles Endowment Fund pursuant |
1149 | to s. 215.5601. The purpose of the James and Esther King |
1150 | Biomedical Research Program is to provide an annual and |
1151 | perpetual source of funding in order to support research |
1152 | initiatives that address the health care problems of Floridians |
1153 | in the areas of tobacco-related cancer, cardiovascular disease, |
1154 | stroke, and pulmonary disease. The long-term goals of the |
1155 | program are to: |
1156 | (a) Improve the health of Floridians by researching better |
1157 | prevention, diagnoses, treatments, and cures for cancer, |
1158 | cardiovascular disease, stroke, and pulmonary disease. |
1159 | (b) Expand the foundation of biomedical knowledge relating |
1160 | to the prevention, diagnosis, treatment, and cure of diseases |
1161 | related to tobacco use, including cancer, cardiovascular |
1162 | disease, stroke, and pulmonary disease. |
1163 | (c) Improve the quality of the state's academic health |
1164 | centers by bringing the advances of biomedical research into the |
1165 | training of physicians and other health care providers. |
1166 | (d) Increase the state's per capita funding for research |
1167 | by undertaking new initiatives in public health and biomedical |
1168 | research that will attract additional funding from outside the |
1169 | state. |
1170 | (e) Stimulate economic activity in the state in areas |
1171 | related to biomedical research, such as the research and |
1172 | production of pharmaceuticals, biotechnology, and medical |
1173 | devices. |
1174 | (f) Expand the research capacity and infrastructure needed |
1175 | to conduct research on tobacco-related illnesses, with the |
1176 | provision of fixed capital outlay project funding as deemed |
1177 | appropriate by the Biomedical Research Advisory Council within |
1178 | the program's annual appropriation and with up to 25 percent of |
1179 | the program's annual funding allocation applied for this purpose |
1180 | by the council. |
1181 | (2) Funds appropriated for the James and Esther King |
1182 | Biomedical Research Program shall be used exclusively for the |
1183 | award of grants and fellowships as established in this section; |
1184 | for research relating to the prevention, diagnosis, treatment, |
1185 | and cure of diseases related to tobacco use, including cancer, |
1186 | cardiovascular disease, stroke, and pulmonary disease; for |
1187 | expenditures related to the expansion of tobacco-related |
1188 | research capacity and infrastructure within the state, including |
1189 | the provision of capital outlay costs to achieve such purpose; |
1190 | and for expenses incurred in the administration of this section. |
1191 | Priority shall be granted to research designed to prevent or |
1192 | cure disease. |
1193 | (12) Beginning in fiscal year 2006-2007, the sum of $6 |
1194 | million is appropriated annually from recurring funds in the |
1195 | General Revenue Fund to the Biomedical Research Trust Fund |
1196 | within the Department of Health for purposes of the James and |
1197 | Esther King Biomedical Research Program pursuant to this |
1198 | section. From these funds up to $1 million $250,000 shall be |
1199 | available for the operating costs of the Florida Center for |
1200 | Universal Research to Eradicate Disease. |
1201 | (13) By June 1, 2009, the Division of Statutory Revision |
1202 | of the Office of Legislative Services shall certify to the |
1203 | President of the Senate and the Speaker of the House of |
1204 | Representatives the language and statutory citation of this |
1205 | section, which is scheduled to expire January 1, 2016 2011. |
1206 | (14) The Legislature shall review the performance, the |
1207 | outcomes, and the financial management of the James and Esther |
1208 | King Biomedical Research Program during the 2015 2010 Regular |
1209 | Session of the Legislature and shall determine the most |
1210 | appropriate funding source and means of funding the program |
1211 | based on its review. |
1212 | (15) This section expires January 1, 2016 2011, unless |
1213 | reviewed and reenacted by the Legislature before that date. |
1214 | Section 24. Subsections (1) and (2) of section 381.922, |
1215 | Florida Statutes, are amended, present subsections (6), (7), and |
1216 | (8) of that section are amended and redesignated as subsections |
1217 | (7), (8), and (9), respectively, and a new subsection (6) is |
1218 | added to that section, to read: |
1219 | 381.922 William G. "Bill" Bankhead, Jr., and David Coley |
1220 | Cancer Research Program.-- |
1221 | (1) The William G. "Bill" Bankhead, Jr., and David Coley |
1222 | Cancer Research Program, which may be otherwise cited as the |
1223 | "Bankhead-Coley Program," is created within the Department of |
1224 | Health. The purpose of the program shall be to advance progress |
1225 | towards cures for cancer through grants awarded through a peer- |
1226 | reviewed, competitive process, and to expand cancer research and |
1227 | treatment capacity in the state. |
1228 | (2) The program shall provide grants for cancer research |
1229 | to further the search for cures for cancer, for the recruitment |
1230 | of cancer researchers and research teams to institutions within |
1231 | the state, for operational start-up grants for newly recruited |
1232 | cancer researchers and research teams, and for fixed capital |
1233 | outlay expenditures related to the expansion of cancer research |
1234 | and treatment capacity in Florida, with up to 25 percent of the |
1235 | program's annual allocation applied to these purposes. |
1236 | (a) Emphasis shall be given to the goals enumerated in s. |
1237 | 381.921, as those goals support the advancement of such cures. |
1238 | (b) Preference may be given to grant proposals that foster |
1239 | collaborations among institutions, researchers, and community |
1240 | practitioners, as such proposals support the advancement of |
1241 | cures through basic or applied research, including clinical |
1242 | trials involving cancer patients and related networks. |
1243 | (6) Beginning in the 2009-2010 fiscal year, and every year |
1244 | thereafter, designated proceeds generated by s. 210.20(2)(c)5. |
1245 | shall be employed to enhance the purposes prescribed in this |
1246 | section. |
1247 | (7)(6) By June 1, 2010 2009, the Division of Statutory |
1248 | Revision of the Office of Legislative Services shall certify to |
1249 | the President of the Senate and the Speaker of the House of |
1250 | Representatives the language and statutory citation of this |
1251 | section, which is scheduled to expire January 1, 2016 2011. |
1252 | (8)(7) The Legislature shall review the performance, the |
1253 | outcomes, and the financial management of the Bankhead-Coley |
1254 | William G. "Bill" Bankhead, Jr., and David Coley Cancer Research |
1255 | Program during the 2015 2010 Regular Session of the Legislature |
1256 | and shall determine the most appropriate funding source and |
1257 | means of funding the program based on its review. |
1258 | (9)(8) This section expires January 1, 2016 2011, unless |
1259 | reviewed and reenacted by the Legislature before that date. |
1260 | Section 25. Subsection (1) of section 951.22, Florida |
1261 | Statutes, is amended to read: |
1262 | 951.22 County detention facilities; contraband articles.-- |
1263 | (1) It is unlawful, except through regular channels as |
1264 | duly authorized by the sheriff or officer in charge, to |
1265 | introduce into or possess upon the grounds of any county |
1266 | detention facility as defined in s. 951.23 or to give to or |
1267 | receive from any inmate of any such facility wherever said |
1268 | inmate is located at the time or to take or to attempt to take |
1269 | or send therefrom any of the following articles which are hereby |
1270 | declared to be contraband for the purposes of this act, to wit: |
1271 | Any written or recorded communication; any currency or coin; any |
1272 | article of food or clothing; any tobacco products as defined in |
1273 | s. 210.25(11); any cigarette as defined in s. 210.01(1); any |
1274 | cigar; any intoxicating beverage or beverage which causes or may |
1275 | cause an intoxicating effect; any narcotic, hypnotic, or |
1276 | excitative drug or drug of any kind or nature, including nasal |
1277 | inhalators, sleeping pills, barbiturates, and controlled |
1278 | substances as defined in s. 893.02(4); any firearm or any |
1279 | instrumentality customarily used or which is intended to be used |
1280 | as a dangerous weapon; and any instrumentality of any nature |
1281 | that may be or is intended to be used as an aid in effecting or |
1282 | attempting to effect an escape from a county facility. |
1283 | Section 26. By December 1, 2010, and before December 1 of |
1284 | each year thereafter, the Department of Health shall submit to |
1285 | the Governor, the President of the Senate, and the Speaker of |
1286 | the House of Representatives a report containing an estimate of |
1287 | the financial impact of tobacco use and related illnesses on the |
1288 | state's economy and its taxpayers for each of the prior 10 |
1289 | years, as well as an estimate of the value of cost savings |
1290 | associated with the expenditure of revenues generated by the |
1291 | cigarette user fee imposed by s. 210.02, Florida Statutes, |
1292 | during the same period. |
1293 | Section 27. This act shall take effect July 1, 2009. |