HB 3A

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
54	Be It Enacted by the Legislature of the State of Florida:
55
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.

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