Florida Senate - 2009 CS for CS for SB 1840
By the Policy and Steering Committee on Ways and Means; the
Committee on Finance and Tax; and Senators Deutch and Rich
576-04580A-09 20091840c2
1 A bill to be entitled
2 An act relating to protecting Florida’s health through
3 a surcharge on tobacco products; providing a short
4 title; amending s. 210.01, F.S.; redefining the terms
5 “unstamped package,” “unstamped cigarettes,” and
6 “stamp”; conforming provisions to changes made by the
7 act; creating s. 210.011, F.S.; levying a surcharge on
8 cigarettes equivalent to $1 per standard pack;
9 establishing surcharge amounts for cigarettes of a
10 nonstandard sizes and in varying quantities; providing
11 legislative intent that the surcharge be uniform
12 throughout the state; providing for the surcharge to
13 be administered in the same manner as the cigarette
14 tax imposed under s. 210.02, F.S.; requiring that
15 revenue from the surcharge to be deposited into the
16 Health Care Trust Fund within the Agency for Health
17 Care Administration; amending s. 210.04, F.S., to
18 conform; amending s. 210.18, F.S.; providing enhanced
19 penalties for the sale or possession of any quantity
20 of counterfeit cigarettes; creating a reward program
21 for information concerning violations under part I of
22 ch. 210, F.S.; amending s. 210.25, F.S.; clarifying
23 provisions with respect to definitions; creating s.
24 210.211, F.S.; providing definitions; levying a
25 surcharge on tobacco products other than cigarettes;
26 providing for the surcharge to be administered in the
27 same manner as the tax imposed under part II of ch.
28 210, F.S.; requiring that revenue from the surcharge
29 be deposited into the Health Care Trust Fund within
30 the Agency for Health Care Administration; providing
31 that the surcharge on cigarettes and other tobacco
32 products applies to existing inventory on the
33 effective date of the act; requiring each
34 manufacturer, distributor, wholesaler, and vendor to
35 take an inventory of the cigarettes and other tobacco
36 products in its possession on the effective date of
37 the act; requiring that the amount of such inventory
38 be certified to the Division of Alcoholic Beverages
39 and Tobacco of the Department of Business and
40 Professional Regulation by a specified date; providing
41 that the surcharge may be paid in four equal
42 installments; providing for penalties and interest for
43 delinquent payments; amending s. 210.05, F.S.;
44 conforming provisions to changes made by the act;
45 creating s. 210.1801, F.S.; providing for the
46 administration of Indian-stamped cigarettes and other
47 tobacco products; providing that agents of the
48 Division of Alcoholic Beverages and Tobacco of the
49 Department of Business and Professional Regulation or
50 wholesale dealers may sell stamped but untaxed
51 cigarettes and tobacco products to the Seminole Indian
52 Tribe of Florida and the Miccosukee Tribe of Florida
53 Indians for retail sale to tribal members; prohibiting
54 an agent or wholesale dealer from collecting from the
55 purchaser certain taxes or surcharges imposed by law;
56 requiring that cigarette and other tobacco product
57 stamps identify the tribe, or member thereof, to which
58 the cigarettes are sold; providing for criminal
59 penalties; providing for a fine; requiring the
60 division to conduct a public-awareness campaign
61 relating to the criminal possession of Indian
62 cigarettes or Indian tobacco products by nontribal
63 members; providing for the content of the notice
64 required by law; requiring law enforcement agencies to
65 report the seizure of Indian cigarettes or Indian
66 tobacco products by nontribal members; providing for
67 an exemption applicable to signatories of an approved
68 compact that provides for revenue sharing between the
69 tribe and the state; providing for an appropriation;
70 providing an effective date.
71
72 WHEREAS, the United States Surgeon General has found that
73 smoking causes lung cancer, heart disease, and emphysema, and
74 WHEREAS, the United States Surgeon General has found that
75 smoking by pregnant women may result in fetal injury, premature
76 birth, and low birth weight, and
77 WHEREAS, the United States Surgeon General has found that
78 cigar smoking can cause cancers of the mouth and throat, and
79 WHEREAS, the United States Surgeon General has found that
80 tobacco smoke increases the risk of lung cancer and heart
81 disease, even in nonsmokers, and
82 WHEREAS, the United States Surgeon General has found that
83 smokeless tobacco may cause gum disease, tooth loss, and mouth
84 cancer, and
85 WHEREAS, the United States Surgeon General has found that
86 secondhand smoke exposure causes respiratory symptoms in
87 children and slows their lung growth, and causes sudden infant
88 death syndrome (SIDS), acute respiratory infections, ear
89 problems, and more frequent and severe asthma attacks in
90 children, and
91 WHEREAS, health care costs attributable to smoking-related
92 illness in Florida have been estimated to exceed $6 billion
93 annually, and
94 WHEREAS, the direct Medicaid costs attributable to tobacco
95 related illness in Florida have been estimated to exceed $1.25
96 billion each year, and
97 WHEREAS, the Legislature finds that the cost of tobacco
98 usage should be recouped from those persons who engage in the
99 use of tobacco products through a surcharge upon the retail
100 purchase of cigarettes and other tobacco products, and
101 WHEREAS, the Legislature finds that the imposition of such
102 a surcharge will provide tax relief to Florida residents and
103 businesses that heretofore have been subject to exactions to pay
104 for the Medicaid costs attributable to the use of tobacco
105 products, NOW, THEREFORE,
106
107 Be It Enacted by the Legislature of the State of Florida:
108
109 Section 1. This act may be cited as the “Protecting
110 Florida’s Health Act.”
111 Section 2. Subsections (18) and (19) of section 210.01,
112 Florida Statutes, are amended to read:
113 210.01 Definitions.—When used in this part the following
114 words shall have the meaning herein indicated:
115 (18) “Unstamped package” or “unstamped cigarettes” means a
116 package on which the surcharge and tax required by this part
117 have has not been paid, regardless of whether or not such
118 package is stamped or marked with the indicia of any other
119 taxing authority, or a package on which there has been affixed a
120 counterfeit or fraudulent indicium or stamp.
121 (19) “Stamp” or “stamps” means the indicia required to be
122 placed on cigarette packages which that evidence payment of the
123 surcharge on cigarettes under s. 210.011 and the tax on
124 cigarettes under s. 210.02.
125 Section 3. Section 210.011, Florida Statutes, is created to
126 read:
127 210.011 Cigarette surcharge levied; collection.—
128 (1) A surcharge, in addition to all other taxes of every
129 kind levied by law, is levied upon the sale, receipt, purchase,
130 possession, consumption, handling, distribution, and use of
131 cigarettes in this state, in the following amounts, except as
132 otherwise provided in subsections (2) and (3), for cigarettes of
133 standard dimensions:
134 (a) Upon all cigarettes weighing not more than 3 pounds per
135 thousand, 5 cents on each cigarette.
136 (b) Upon all cigarettes weighing more than 3 pounds per
137 thousand and not more than 6 inches long, 10 cents on each
138 cigarette.
139 (c) Upon all cigarettes weighing more than 3 pounds per
140 thousand and more than 6 inches long, 20 cents on each
141 cigarette.
142 (2) The descriptions of cigarettes contained in subsection
143 (1) are declared to be standard as to dimensions for the purpose
144 of levying a surcharge as provided in this section and if any
145 cigarette is received, purchased, possessed, sold, offered for
146 sale, given away, or used which is of a size other than those
147 standard dimensions, the cigarette is subject to a surcharge at
148 the rate of 4.2 cents on each such cigarette.
149 (3) When cigarettes as described in paragraph (1)(a) are
150 packed in varying quantities of 20 cigarettes or fewer, except
151 manufacturer’s free samples authorized under s. 210.04(9), the
152 following rates shall govern:
153 (a) Packages containing 10 cigarettes or fewer require a
154 surcharge of 50 cents.
155 (b) Packages containing more than 10 but not more than 20
156 cigarettes require a surcharge of $1.
157 (4) When cigarettes as described in paragraph (1)(b) are
158 packed in varying quantities of 20 cigarettes or fewer, except
159 manufacturer’s free samples authorized under s. 210.04(9), the
160 following rates shall govern:
161 (a) Packages containing 10 cigarettes or fewer require a
162 surcharge of $1.
163 (b) Packages containing more than 10 but not more than 20
164 cigarettes require a surcharge of $2.
165 (5) When cigarettes as described in paragraph (1)(c) are
166 packed in varying quantities of 20 cigarettes or fewer, except
167 manufacturer’s free samples authorized under s. 210.04(9), the
168 following rates shall govern:
169 (a) Packages containing 10 cigarettes or fewer require a
170 surcharge of $2.
171 (b) Packages containing more than 10 but not more than 20
172 cigarettes require a surcharge of $4.
173 (6) This surcharge shall be paid by the dealer to the
174 division for deposit and distribution as hereinafter provided
175 upon the first sale or transaction within the state, whether or
176 not such sale or transfer is to the ultimate purchaser or
177 consumer. The seller or dealer shall collect the surcharge from
178 the purchaser or consumer, and the purchaser or consumer shall
179 pay the surcharge to the seller. The seller or dealer is
180 responsible for the collection of the surcharge and payment of
181 the surcharge to the division. All surcharges are due not later
182 than the 10th day of the month following the calendar month in
183 which they were incurred, and thereafter shall bear interest at
184 the rate of 1 percent per month. If the amount of surcharge due
185 for a given period is assessed without allocating it to any
186 particular month, the interest begins accruing on the date of
187 the assessment. Whenever cigarettes are shipped from outside the
188 state to anyone other than a distributing agent or wholesale
189 dealer, the person receiving the cigarettes is responsible for
190 the surcharge on the cigarettes and payment of the surcharge to
191 the division.
192 (7) It is the legislative intent that the surcharge on
193 cigarettes be uniform throughout the state.
194 (8) The surcharge levied under this section shall be
195 administered, collected, and enforced in the same manner as the
196 tax imposed under s. 210.02.
197 (9) Revenue produced from the surcharge levied under this
198 section shall be deposited into the Health Care Trust Fund
199 within the Agency for Health Care Administration.
200 Section 4. Subsection (9) of section 210.04, Florida
201 Statutes, is amended to read:
202 210.04 Construction; exemptions; collection.—
203 (9) Agents, located within or without the state, shall
204 purchase stamps and affix such stamps in the manner prescribed
205 to packages or containers of cigarettes to be sold, distributed,
206 or given away within the state, in which case any dealer
207 subsequently receiving such stamped packages of cigarettes will
208 not be required to purchase and affix stamps on such packages of
209 cigarettes. However, the division may, in its discretion,
210 authorize manufacturers to distribute in the state free sample
211 packages of cigarettes containing not less than 2 or more than
212 20 cigarettes without affixing any surcharge and tax stamps
213 provided copies of shipping invoices on such cigarettes are
214 furnished, and payment of all surcharges and taxes imposed on
215 such cigarettes by law is made, directly to the division not
216 later than the 10th day of each calendar month. The surcharge
217 and tax on cigarettes in sample packages shall be based on a
218 unit in accordance with the surcharges levied under s.
219 210.011(1) and the taxing provisions of s. 210.02(1).
220 Section 5. Subsections (6) and (9) of section 210.18,
221 Florida Statutes, are amended, and subsection (10) is added to
222 that section, to read:
223 210.18 Penalties for tax evasion; reports by sheriffs.—
224 (6)(a) Every person, firm, or corporation, other than a
225 licensee under the provisions of this part, who possesses,
226 removes, deposits, or conceals, or aids in the possessing,
227 removing, depositing, or concealing of, any unstamped cigarettes
228 not in excess of 50 cartons is guilty of a misdemeanor of the
229 second degree, punishable as provided in s. 775.082 or s.
230 775.083. In lieu of the penalties provided in those sections,
231 however, the person, firm, or corporation may pay the tax plus a
232 penalty equal to the amount of the tax authorized under s.
233 210.02 on the unstamped cigarettes.
234 (a)(b) Every person, firm, or corporation, other than a
235 licensee under the provisions of this part, who possesses,
236 removes, deposits, or conceals, or aids in the possessing,
237 removing, depositing, or concealing of, any unstamped cigarettes
238 in excess of 50 cartons is presumed to have knowledge that they
239 have not been taxed and commits is guilty of a felony of the
240 third degree, punishable as provided in s. 775.082, s. 775.083,
241 or s. 775.084.
242 (b)(c) This section does not apply to a person possessing
243 not in excess of three cartons of such cigarettes purchased by
244 such possessor outside the state in accordance with the laws of
245 the place where purchased and brought into this state by such
246 possessor. The burden of proof that such cigarettes were
247 purchased outside the state and in accordance with the laws of
248 the place where purchased shall in all cases be upon the
249 possessor of such cigarettes.
250 (9) Notwithstanding any other provision of law, the sale or
251 possession for sale of counterfeit cigarettes by any person or
252 by a manufacturer, importer, distributing agent, wholesale
253 dealer, or retail dealer shall result in the seizure of the
254 product and related machinery by the division or any law
255 enforcement agency, and shall be punishable as follows:.
256 (a)1. A first violation involving a total quantity of fewer
257 than two cartons of cigarettes or the equivalent amount of other
258 cigarettes is punishable by a fine not to exceed $1,000 or five
259 times the retail value of the cigarettes involved, whichever is
260 greater, or imprisonment not to exceed 5 years, or both.
261 2. A second or subsequent violation involving a total
262 quantity of fewer than two cartons of cigarettes or the
263 equivalent amount of other cigarettes is punishable by a fine
264 not to exceed $5,000 or five times the retail value of the
265 cigarettes involved, whichever is greater, or imprisonment not
266 to exceed 5 years, or both, and shall also result in the
267 revocation by the division of the permit of the manufacturer,
268 importer, distributing agent, wholesale dealer, or retail
269 dealer.
270 (b)1. A first violation involving a total quantity of two
271 or more cartons of cigarettes or the equivalent amount of other
272 cigarettes is punishable by a fine not to exceed $2,000 or five
273 times the retail value of the cigarettes involved, whichever is
274 greater, or imprisonment not to exceed 5 years, or both.
275 2. A second or subsequent violation involving a quantity of
276 two or more cartons of cigarettes or the equivalent amount of
277 other cigarettes is punishable by a fine not to exceed $50,000
278 or five times the retail value of the cigarettes involved,
279 whichever is greater, or imprisonment not to exceed 5 years, or
280 both, and shall result in the revocation by the division of the
281 permit of the manufacturer, importer, distributing agent,
282 wholesale dealer, or retail dealer.
283 (10) The division shall create a toll-free number for
284 reporting violations of this part. Upon a determination that a
285 violation has occurred, the division shall pay the informant a
286 reward of up to 50 percent of the fine levied and paid under
287 this section. A notice must be conspicuously displayed in every
288 location where cigarettes are sold which contains the following
289 provision in conspicuous type: “NOTICE TO CUSTOMER: FLORIDA LAW
290 PHOHIBITS THE POSESSION OR SALE OF UNSTAMPED CIGARETTES. REPORT
291 VIOLATIONS TO (TOLL-FREE NUMBER). YOU MAY BE ELIGIBLE FOR A CASH
292 REWARD.” This notice must be provided at the expense of the
293 retail dealer.
294 Section 6. Section 210.25, Florida Statutes, is amended to
295 read:
296 210.25 Definitions.—As used in this part unless otherwise
297 provided:
298 (1) “Business” means any trade, occupation, activity, or
299 enterprise engaged in for the purpose of selling or distributing
300 tobacco products in this state.
301 (2) “Consumer” means any person who has title to or
302 possession of tobacco products in storage for use or other
303 consumption in this state.
304 (3) “Division” means the Division of Alcoholic Beverages
305 and Tobacco of the Department of Business and Professional
306 Regulation.
307 (4) “Distributor” means:
308 (a) Any person engaged in the business of selling tobacco
309 products in this state who brings, or causes to be brought, into
310 this state from outside the state any tobacco products for sale;
311 (b) Any person who makes, manufactures, or fabricates
312 tobacco products in this state for sale in this state; or
313 (c) Any person engaged in the business of selling tobacco
314 outside this state who ships or transports tobacco products to
315 retailers in this state to be sold by those retailers.
316 (5) “Manufacturer” means any person who manufactures and
317 sells tobacco products.
318 (6) “Place of business” means any place where tobacco
319 products are sold, manufactured, stored or kept for the purpose
320 of sale or consumption, including any vessel, vehicle, airplane,
321 train, or vending machine.
322 (7) “Retail outlet” means each place of business from which
323 tobacco products are sold to consumers.
324 (8) “Retailer” means any person engaged in the business of
325 selling tobacco products to ultimate consumers.
326 (9) “Sale” means any transfer, exchange, or barter for a
327 consideration. The term “sale” includes a gift by a person
328 engaged in the business of selling tobacco products for
329 advertising or as a means of evading this part or for any other
330 purpose.
331 (10) “Storage” means any keeping or retention of tobacco
332 products for use or consumption in this state.
333 (11) “Tobacco products” means loose tobacco suitable for
334 smoking; snuff; snuff flour; cavendish; plug and twist tobacco;
335 fine cuts and other chewing tobaccos; shorts; refuse scraps;
336 clippings, cuttings, and sweepings of tobacco, and other kinds
337 and forms of tobacco prepared in such manner as to be suitable
338 for chewing; but “tobacco products” does not include cigarettes,
339 as defined by s. 210.01(1), or cigars.
340 (12) “Use” means the exercise of any right or power
341 incidental to the ownership of tobacco products.
342 (13) “Wholesale sales price” means the established price
343 for which a manufacturer sells a tobacco product to a
344 distributor, exclusive of any diminution by volume or other
345 discounts.
346 Section 7. Section 210.211, Florida Statutes, is created to
347 read:
348 210.211 Surcharge on tobacco products.—
349 (1) For the purposes of this section, the term “tobacco
350 products” means cigars, loose tobacco suitable for smoking;
351 snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts
352 and other chewing tobaccos; shorts; refuse scraps; clippings,
353 cuttings, and sweepings of tobacco, and other kinds and forms of
354 tobacco prepared in such manner as to be suitable for chewing;
355 but “tobacco products” does not include cigarettes, as defined
356 by s. 210.01(1).
357 (2) A surcharge is levied upon all tobacco products in this
358 state and upon any person engaged in business as a distributor
359 thereof at the rate of $1 for each ounce, with a proportionate
360 surcharge at the same rate on all fractions of an ounce thereof,
361 of such tobacco products, except that cigars weighing not more
362 than 3 pounds per thousand shall be subject to the surcharge
363 levied on cigarettes under s. 210.011(1)(a). The surcharge shall
364 be levied at the time the distributor:
365 (a) Brings or causes to be brought into this state from
366 without the state tobacco products for sale;
367 (b) Makes, manufactures, or fabricates tobacco products in
368 this state for sale in this state; or
369 (c) Ships or transports tobacco products to retailers in
370 this state, to be sold by those retailers.
371 (3) A surcharge is imposed upon the use or storage by
372 consumers of tobacco products in this state and upon such
373 consumers at the rate of $1 for each ounce, with a proportionate
374 surcharge at the same rate on all fractions of an ounce thereof.
375 The surcharge imposed by this subsection does not apply if the
376 surcharge imposed by subsection (2) on such tobacco products has
377 been paid. This surcharge does not apply to the use or storage
378 of tobacco products in quantities of less than 1 pound in the
379 possession of any one consumer.
380 (4) Any tobacco product with respect to which a surcharge
381 has once been imposed under this section is not again subject to
382 surcharge under this section.
383 (5) No surcharge shall be imposed by this section upon
384 tobacco products not within the taxing power of the state under
385 the Commerce Clause of the United States Constitution.
386 (6) The exemptions provided for cigarettes under s.
387 210.04(4) also apply to tobacco products subject to a surcharge
388 under this section.
389 (7) The surcharge levied under this section shall be
390 administered, collected, and enforced in the same manner as the
391 tax imposed under s. 210.30.
392 (8) Revenue produced from the surcharge levied under this
393 section shall be deposited into the Health Care Trust Fund
394 within the Agency for Health Care Administration.
395 Section 8. The additional surcharges imposed by ss. 210.011
396 and 210.211, Florida Statutes, apply to existing inventory as of
397 July 1, 2009. On July 1, 2009, each manufacturer, distributor,
398 wholesaler, and vendor in the state shall take an inventory of
399 the cigarettes and other tobacco products in its possession
400 before opening for business. The amount of inventory shall be
401 certified to the Division of Alcoholic Beverages and Tobacco of
402 the Department of Business and Professional Regulation on or
403 before July 21, 2009, and shall include documentation
404 accompanied by certified check, money order, or an electronic
405 funds transfer for the amount of the additional surcharge due on
406 the inventory. The manufacturer, distributor, or retailer may
407 pay the surcharge in four equal installments of 25 percent of
408 the total amount due. If the manufacturer, distributor, or
409 retailer opts to pay in installments, it shall pay the first
410 installment by July 21, 2009, along with the required
411 documentation; the second installment by August 10, 2009; the
412 third installment by August 30, 2009; and the fourth installment
413 by September 9, 2009. Chapter 210, Florida Statutes, relating to
414 penalties and interest for delinquent payments applies to this
415 section. The proceeds of the additional surcharge on the
416 existing inventory shall be deposited into the Health Care Trust
417 Fund within the Agency for Health Care Administration.
418 Section 9. Subsection (5) of section 210.05, Florida
419 Statutes, is amended to read:
420 210.05 Preparation and sale of stamps; discount.—
421 (5) Cigarettes sold to the Seminole Indian Tribe of Florida
422 shall be administered as provided in s. 210.1801. Agents or
423 wholesale dealers may sell stamped but untaxed cigarettes to the
424 Seminole Indian Tribe, or to members thereof, for retail sale.
425 Agents or wholesale dealers shall treat such cigarettes and the
426 sale thereof in the same manner, with respect to reporting and
427 stamping, as other sales under this part, but agents or
428 wholesale dealers shall not collect from the purchaser the tax
429 imposed by s. 210.02. The purchaser hereunder shall be
430 responsible to the agent or wholesale dealer for the services
431 and expenses incurred in affixing the stamps and accounting
432 therefor.
433 Section 10. Section 210.1801, Florida Statutes, is created
434 to read:
435 210.1801 Administration of Indian-stamped cigarettes and
436 other tobacco products; penalties for possession by nontribal
437 members.—
438 (1) Agents or wholesale dealers may sell stamped but
439 untaxed cigarettes to the Seminole Indian Tribe of Florida, or
440 to members thereof, and to the Miccosukee Tribe of Florida
441 Indians, or to members thereof, for retail sale to tribal
442 members. Agents or wholesale dealers shall treat such cigarettes
443 and the sale thereof in a fashion that distinguishes these
444 cigarettes from those distributed or sold to nontribal members
445 or entities by affixing a stamp that indicates the cigarettes as
446 Indian cigarettes, and agents or wholesale dealers shall not
447 collect from the purchaser the tax imposed by s. 210.02 or the
448 surcharge impose by s. 210.011. The purchaser is responsible to
449 the agent or wholesale dealer for the services and expenses
450 incurred in affixing the stamps and accounting thereof.
451 (2) Agents or wholesale dealers may sell stamped but
452 untaxed tobacco products as defined by s. 210.25(11) to the
453 Seminole Indian Tribe of Florida, or to members thereof, and to
454 the Miccosukee Tribe of Florida Indians, or to members thereof,
455 for retail sale to tribal members. Agents or wholesale dealers
456 shall treat such tobacco products and the sale thereof in a
457 fashion that distinguishes these tobacco products from those
458 distributed or sold to persons who are not tribal members or
459 entities by affixing a stamp that indicates the cigarettes as
460 Indian cigarettes and the tobacco products as Indian tobacco
461 products, and agents or wholesale dealers shall not collect from
462 the purchaser the tax imposed by s. 210.02 or s. 210.30, or the
463 surcharge imposed by s. 210.011 or s. 210.211. Such stamps shall
464 identify the tribe, or member thereof, to which the cigarettes
465 are sold. The purchaser is responsible to the agent or wholesale
466 dealer for the services and expenses incurred in affixing the
467 stamps and accounting thereof.
468 (3) For purposes of this chapter, cigarettes stamped in a
469 fashion that indicates them to be Indian cigarettes shall be
470 known as “Indian cigarettes” and tobacco products that are
471 stamped in a fashion that indicates the products to be Indian
472 tobacco products shall be known as “Indian tobacco products.”
473 (4) Excepting manufacturers or distributors licensed under
474 the cigarette law and state-bonded warehouses, a nontribal
475 member who possesses Indian cigarettes or Indian tobacco
476 products commits a misdemeanor of the first degree, punishable
477 as provided in s. 775.082 or s. 775.084 and is liable for a fine
478 of $1,000 or five times the retail value of the cigarettes
479 involved, whichever is greater. The provisions of s.
480 210.18(4)(b) do not apply to Indian cigarettes.
481 (5) The division shall conduct a public-awareness campaign
482 regarding the penalties for possession of Indian cigarettes or
483 Indian tobacco products by nontribal members. A notice must be
484 conspicuously displayed in every location where cigarettes or
485 other tobacco products are sold which contains the following
486 provision in conspicuous type: “NOTICE TO CUSTOMER: FLORIDA LAW
487 PHOHIBITS THE POSESSION OR SALE BY NONTRIBAL MEMBERS OF ANY
488 CIGARRETES BEARING INDIAN STAMPS. FLORIDA LAW ALSO PROHIBITS THE
489 POSSESSION OR SALE OF ANY TOBACCO PRODUCTS BEARING INDAIN STAMPS
490 BY NONTRIBAL MEMBERS. VIOLATIONS OF THESE LAWS ARE A FIRST
491 DEGREE MISDEMEANOR AND MAY RESULT IN IMPRISONMENT AND FINES OF
492 $1,000 OR FIVE TIMES THE RETAIL VALUE OF THE CIGARETTES OR
493 TOBACCO PRODUCTS, WHICHEVER IS GREATER.” This notice must be
494 provided at the expense of the retail dealer.
495 (6) A sheriff, deputy sheriff, police officer, or state law
496 enforcement officer, upon the seizure of any Indian cigarettes
497 or Indian tobacco products in the possession of nontribal
498 members under this section, shall promptly report the seizure to
499 the division or its representative, together with a description
500 of all such cigarettes and tobacco products seized, so that the
501 state may be kept informed as to the size and magnitude of the
502 illicit cigarette business. The division shall keep records
503 showing the number of seizures and seized cigarettes reported
504 to, or seized by, the division.
505 (7) Subsections (4) and (6) do not apply to cigarette and
506 tobacco products sold to a tribe that has entered into an
507 approved compact with the state which provides for revenue
508 sharing between the tribe and the state relating to the
509 imposition and collection of the taxes imposed by ss. 210.02 and
510 210.30, and the surcharges imposed by ss. 210.011 and 210.211.
511 Any compact must at a minimum provide for the state to receive
512 as revenue sharing from the tribe the full amounts of the
513 surcharges imposed by ss. 210.011 and 210.211. Upon the approval
514 of a compact meeting the requirements of this subsection, the
515 notice required in subsection (5) shall be modified to include:
516 “IT IS NOT A VIOLATION FOR NONTRIBAL MEMBERS TO POSSESS
517 CIGARETTES OR TOBACCO PRODUCTS BEARING THE STAMP OF (Insert name
518 of tribe for which compact has been established).” Upon the
519 approval of a compact meeting the conditions specified above
520 with all Indian tribes, subsection (5) is no longer applicable.
521 Section 11. There is appropriated the sum of $50,000 from
522 the Alcoholic Beverage and Tobacco Trust Fund to the Division of
523 Alcoholic Beverages and Tobacco of the Department of Business
524 and Professional Regulation for the purposes of conducting the
525 public awareness campaign required under s. 210.1801(5), Florida
526 Statutes.
527 Section 12. This act shall take effect July 1, 2009.