Florida Senate - 2009 SENATOR AMENDMENT Bill No. CS for CS for SB 1840 Barcode 155610 LEGISLATIVE ACTION Senate . House . . . Floor: WD/2R . 04/16/2009 01:46 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Bennett moved the following: 1 Senate Amendment 2 3 Delete lines 395 - 417 4 and insert: 5 Section 8. The additional surcharges levied under ss. 6 210.100 and 210.211, Florida Statutes, apply to existing 7 inventory on June 1, 2009, only to the extent that this 8 inventory exceeds the maximum one-week average of inventory 9 based on the preceding 6-calendar-month average of stamp indicia 10 purchased before June 1, 2009. On June 1, 2009, each 11 manufacturer, distributor, wholesaler, or vendor in the state 12 shall take an inventory of the cigarettes and other tobacco 13 products in its possession before opening for business, and that 14 excess inventory shall be subject to the surcharges levied under 15 ss. 210.011 and 210.211, Florida Statutes. The amount of excess 16 inventory shall be certified to the Division of Alcoholic 17 Beverages and Tobacco of the Department of Business and 18 Professional Regulation on or before June 21, 2009, and shall 19 include documentation and be accompanied by a certified check, a 20 money order, or an electronic funds transfer for the amount of 21 the additional tax due on the excess inventory. The 22 manufacturer, distributor, or retailer may pay the surcharge in 23 four equal installments of 25 percent of the total amount due. 24 If the manufacturer, distributor, or retailer opts to pay in 25 installments, it shall pay the first installment by June 21, 26 2009, along with the required documentation; the second 27 installment by July 10, 2009; the third installment by July 30, 28 2009; and the fourth installment by August 9, 2009. Chapter 210, 29 Florida Statutes, relating to penalties and interest for 30 delinquent payments applies to this section. The proceeds of the 31 surcharges on the existing, excess inventory shall be deposited 32 into the Health Care Trust Fund.