HB 15A

1	A bill to be entitled
2	An act relating to taxation of cigarettes; amending s.
3	210.02, F.S.; increasing the rate of the tax on
4	cigarettes; requiring appropriation of increase in
5	cigarette tax revenues for health care initiatives;
6	providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1.  Section 210.02, Florida Statutes, is amended to
11	read:
12	210.02  Cigarette tax imposed; collection.--
13	(1)  An excise or privilege tax, in addition to all other
14	taxes of every kind imposed by law, is imposed upon the sale,
15	receipt, purchase, possession, consumption, handling,
16	distribution, and use of cigarettes in this state, in the
17	following amounts, except as hereinafter otherwise provided, for
18	cigarettes of standard dimensions:
19	(a)  Upon all cigarettes weighing not more than 3 pounds
20	per thousand, 66.95 16.95 mills on each cigarette.
21	(b)  Upon all cigarettes weighing more than 3 pounds per
22	thousand and not more than 6 inches long, 133.9 33.9 mills on
23	each cigarette.
24	(c)  Upon all cigarettes weighing more than 3 pounds per
25	thousand and more than 6 inches long, 267.8 67.8 mills on each
26	cigarette.
27	(2)  The description of cigarettes contained in paragraphs
28	(a), (b), and (c) of subsection (1) are hereby declared to be
29	standard as to dimensions for taxing purposes as provided in
30	this section law and if should any cigarette is be received,
31	purchased, possessed, sold, offered for sale, given away, or
32	used of a size other than of standard dimensions, the same shall
33	be taxed at the rate of 5.69 1.41 cents on each such cigarette.
34	(3)  When cigarettes as described in paragraph (1)(a) are
35	packed in varying quantities of 20 cigarettes or fewer less,
36	except manufacturer's free samples authorized under s.
37	210.04(9), the following rate shall govern:
38	(a)  Packages containing 10 cigarettes or fewer less
39	require a 66.95-cent 16.95-cent tax.
40	(b)  Packages containing more than 10 but not more than 20
41	cigarettes require a 133.9-cent 33.9-cent tax.
42	(4)  When cigarettes as described in paragraph (1)(b) are
43	packed in varying quantities of 20 cigarettes or fewer less,
44	except manufacturer's free samples authorized under s.
45	210.04(9), the following rates shall govern:
46	(a)  Packages containing 10 cigarettes or fewer less
47	require a 133.9-cent 33.9-cent tax.
48	(b)  Packages containing more than 10 but not more than 20
49	cigarettes require a 267.8-cent 67.8-cent tax.
50	(5)  When cigarettes as described in paragraph (1)(c) are
51	packed in varying quantities of 20 cigarettes or fewer less,
52	except manufacturer's free samples authorized under s.
53	210.04(9), the following rates shall govern:
54	(a)  Packages containing 10 cigarettes or fewer less
55	require a 267.8-cent 67.8-cent tax.
56	(b)  Packages containing more than 10 but not more than 20
57	cigarettes require a 535.6-cent 135.6-cent tax.
58	(6)  This tax shall be paid by the dealer to the division
59	for deposit and distribution as hereinafter provided upon the
60	first sale or transaction within the state, whether or not such
61	sale or transfer is be to the ultimate purchaser or consumer.
62	The seller or dealer shall collect the tax from the purchaser or
63	consumer, and the purchaser or consumer shall pay the tax to the
64	seller. The seller or dealer is shall be responsible for the
65	collection of the tax and the payment of the same to the
66	division. All taxes are due not later than the 10th day of the
67	month following the calendar month in which they were incurred,
68	and thereafter shall bear interest at the rate of 1 percent per
69	month. If the amount of tax due for a given period is assessed
70	without allocating it to any particular month, the interest
71	shall begin with the date of the assessment. Whenever cigarettes
72	are shipped from outside the state to anyone other than a
73	distributing agent or wholesale dealer, the person receiving the
74	cigarettes is shall be responsible for the tax on said
75	cigarettes and the payment of same to the division.
76	(7)  It is the legislative intent that the tax on
77	cigarettes shall be uniform throughout the state.
78	Section 2.  All revenues collected from the increase in the
79	rate of taxation on cigarettes provided by amendments to s.
80	210.02, Florida Statutes, made by this act shall be appropriated
81	for health care initiatives.
82	Section 3.  This act shall take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.