HB 3A

1
A bill to be entitled
2An act relating to cigarette user fees; providing
3legislative findings; amending s. 210.01, F.S.; defining
4the terms "council," "net collections," and "total
5collections"; revising the definitions of "counterfeit
6cigarettes," "exporter," "stamp" or "stamps," and
7"unstamped package" or "unstamped cigarettes"; amending s.
8210.02, F.S.; replacing all references to the term "tax"
9with the term "user fee"; increasing the amount of the
10cigarette user fee; amending ss. 210.021, 210.03, 210.04,
11210.05, 210.06, 210.07, 210.08, 210.09, 210.11, 210.13,
12210.14, 210.15, 210.18, 210.181, 210.185, 210.19, 210.25,
13and 951.22 F.S.; conforming provisions to changes made by
14the act; amending s. 210.20, F.S.; providing definitions;
15requiring the Division of Alcoholic Beverages and Tobacco
16to certify to the Chief Financial Officer the amount of
17net collections derived from the user fee on a monthly
18basis; requiring the division to credit a specific percent
19of the total base allocation to certain trust funds, the
20H. Lee Moffitt Cancer Center and Research Institute's
21Board of Directors, the Bankhead-Coley Program, and
22certain medical residency and fellowship programs;
23providing legislative intent to use the cigarette user fee
24collections to increase enrollment in the Florida Kidcare
25program; requiring that the amounts credited or
26transferred from the Cigarette Tax Collection Trust Fund
27be adjusted in proportion to the corresponding reference
28year allocation; providing a formula for calculating the
29maximum total supplemental allocation; amending s.
30210.201, F.S.; requiring the Board of Directors of the H.
31Lee Moffitt Cancer Center and Research Institute to use
32funds to secure bonds or financial products for cancer
33facilities; amending s. 215.5602, F.S.; requiring the
34James and Esther King Biomedical Research Program to
35appropriate a certain percent of the program's annual
36funding to expand research conducted on tobacco-related
37illnesses; increasing the amount of funds allocated to the
38Florida Center for Universal Research to Eradicate
39Disease; extending certain expiration dates; amending s.
40381.922, F.S.; revising the purpose of the Bankhead-Coley
41Program to expand cancer research and treatment; requiring
42the program to provide grants for the recruitment of
43cancer researchers and research teams to institutions, for
44operational start-up grants for newly recruited
45researchers and research teams, and for fixed capital
46outlay expenditures; requiring that certain proceeds be
47used for certain purposes; extending certain expiration
48dates; requiring the Department of Health to submit a
49report to the Governor and the Legislature by a certain
50date and annually thereafter which contains an estimate of
51the financial impact of tobacco use and related illnesses
52on the economy and taxpayers; providing an effective date.
53
54Be It Enacted by the Legislature of the State of Florida:
55
56     Section 1.  The Legislature finds that cigarette
57consumption dramatically impacts the state's Medicaid budget and
58a substantial deficit has been created between what consumers
59pay in related excise or privilege fees and what the state
60actually incurs in health care costs. The Legislature further
61finds that the imposition of a user fee on cigarettes should at
62least be commensurate with the projected governmental costs
63associated with the consumption of cigarettes. The Legislature
64further finds that revenues derived from such user fees should
65apply to health care, with an emphasis given to measures for
66which there is a connection between cigarette consumption and
67the user fee revenue generated from the consumption of
68cigarettes.
69     Section 2.  Section 210.01, Florida Statutes, is amended to
70read:
71     210.01  Definitions.--When used in this part the following
72words shall have the meaning herein indicated:
73     (1)(9)  "Agent" means any person authorized by the Division
74of Alcoholic Beverages and Tobacco to purchase and affix
75adhesive or meter stamps under this part.
76     (2)(1)  "Cigarette" means any roll for smoking, except one
77of which the tobacco is fully naturally fermented, without
78regard to the kind of tobacco or other substances used in the
79inner roll or the nature or composition of the material in which
80the roll is wrapped, which is made wholly or in part of tobacco
81irrespective of size or shape and whether such tobacco is
82flavored, adulterated or mixed with any other ingredient.
83     (3)  "Council" means the Biomedical Research Advisory
84Council within the Department of Health established in s.
85215.5602.
86     (4)(22)  "Counterfeit cigarettes" means cigarettes that
87have false manufacturing labels, tobacco product packs with
88counterfeit user fee tax stamps, or any combination thereof.
89     (5)  "Dealer" means any wholesale dealer as hereinafter
90defined.
91     (6)(14)  "Distributing agent" means every person, firm or
92corporation in this state who acts as an agent for any person,
93firm or corporation outside or inside the state by receiving
94cigarettes in interstate or intrastate commerce and storing such
95cigarettes subject to distribution or delivery upon order from
96said principal to wholesale dealers and other distributing
97agents inside or outside this state.
98     (7)(10)  "Division" means the Division of Alcoholic
99Beverages and Tobacco of the Department of Business and
100Professional Regulation.
101     (8)(17)  "Exporter" means a person who transports user-fee-
102exempt or tax-exempt cigarettes into this state under bond for
103delivery beyond the borders of this state. Each permit shall
104entitle the permittee to store such cigarettes under bond at one
105location in this state pending shipment beyond the borders of
106this state.
107     (9)(12)  "First sale" means the first use or consumption of
108cigarettes within this state.
109     (10)(20)  "Importer" means any person with a valid permit
110under 26 U.S.C. s. 5712 who imports into the United States,
111directly or indirectly, a finished cigarette for sale or
112distribution.
113     (11)(21)  "Manufacturer" means any domestic person or
114entity with a valid permit under 26 U.S.C. s. 5712 that
115manufactures, fabricates, assembles, processes, or labels a
116finished cigarette.
117     (12)(16)  "Manufacturer's representative" means a person
118who represents a manufacturer of cigarettes but who has no place
119of business in this state where cigarettes are stored. A
120manufacturer's representative is required to obtain any
121cigarettes required by her or him through a wholesale dealer in
122this state and to make such reports as may be required by the
123Division of Alcoholic Beverages and Tobacco of the Department of
124Business and Professional Regulation.
125     (13)  "Net collections" means 99.1 percent of total
126collections less the service charge prescribed in s. 215.20.
127     (14)(13)  "Operating ad valorem millage" means all millages
128other than those fixed for debt service.
129     (15)(8)  "Package" means the individual package, box or
130other container in or from which retail sales of cigarettes are
131normally made or intended to be made.
132     (16)(2)  "Persons" means any individual, copartnership,
133society, club, association, corporation, joint stock company,
134and any combination of individuals and also an executor,
135administrator, receiver, trustee or other fiduciary.
136     (17)(15)  "Place of business" means any place where
137cigarettes are sold or where cigarettes are stored or kept for
138the purpose of sale or consumption; or if cigarettes are sold
139from a vending machine the place in which the vending machine is
140located.
141     (18)(7)  "Retail dealer" means any person located inside or
142outside this state other than a wholesale dealer engaged in the
143business of selling cigarettes, including persons issued a
144permit pursuant to s. 569.003.
145     (19)(4)  "Retail sale" or "sale at retail" means a sale to
146a consumer or to any person for any purpose other than resale.
147     (20)(3)  "Sale" means any transfer, exchange or barter in
148any manner, or by any means whatever.
149     (21)(19)  "Stamp" or "stamps" means the indicia required to
150be placed on cigarette packages that evidence payment of the
151user fee tax on cigarettes under s. 210.02.
152     (22)  "Total collections" means the total amount
153derived from the cigarette user fee during a specified
154period of time.
155     (23)(18)  "Unstamped package" or "unstamped cigarettes"
156means a package on which the user fee tax required by this part
157has not been paid, regardless of whether or not such package is
158stamped or marked with the indicia of any other user fee
159assessment or taxing authority, or a package on which there has
160been affixed a counterfeit or fraudulent indicium or stamp.
161     (24)(11)  "Use" means the consuming, giving away or
162disposing, in any manner, of cigarettes.
163     (25)(6)  "Wholesale dealer" means any person located inside
164or outside this state who sells cigarettes to retail dealers or
165other persons for purposes of resale only. Such term shall not
166include any cigarette manufacturer, export warehouse proprietor,
167or importer with a valid permit under 26 U.S.C. s. 5712 if such
168person sells or distributes cigarettes in this state only to
169dealers who are agents and who hold valid and current permits
170under s. 210.15 or to any cigarette manufacturer, export
171warehouse proprietor, or importer who holds a valid and current
172permit under 26 U.S.C. s. 5712.
173     Section 3.  Section 210.02, Florida Statutes, is amended to
174read:
175     210.02  Cigarette user fee tax imposed; collection.--
176     (1)  A user fee An excise or privilege tax, in addition to
177all other fees taxes of every kind imposed by law, is imposed
178upon the sale, receipt, purchase, possession, consumption,
179handling, distribution, and use of cigarettes in this state, in
180the following amounts, except as hereinafter otherwise provided,
181for cigarettes of standard dimensions:
182     (a)  Upon all cigarettes weighing not more than 3 pounds
183per thousand, 66.95 16.95 mills on each cigarette.
184     (b)  Upon all cigarettes weighing more than 3 pounds per
185thousand and not more than 6 inches long, 133.9 33.9 mills on
186each cigarette.
187     (c)  Upon all cigarettes weighing more than 3 pounds per
188thousand and more than 6 inches long, 267.8 67.8 mills on each
189cigarette.
190     (2)  The description of cigarettes contained in paragraphs
191(a), (b), and (c) of subsection (1) are hereby declared to be
192standard as to dimensions for the taxing purposes of assessing a
193user fee as provided in this law and should any cigarette be
194received, purchased, possessed, sold, offered for sale, given
195away, or used of a size other than of standard dimensions, the
196same shall be assessed taxed at the rate of 5.69 1.41 cents on
197each such cigarette.
198     (3)  When cigarettes as described in paragraph (1)(a) are
199packed in varying quantities of 20 cigarettes or less, except
200manufacturer's free samples authorized under s. 210.04(9), the
201following rate shall govern:
202     (a)  Packages containing 10 cigarettes or less require a
20366.95-cent user fee 16.95-cent tax.
204     (b)  Packages containing more than 10 but not more than 20
205cigarettes require a 133.9-cent user fee 33.9-cent tax.
206     (4)  When cigarettes as described in paragraph (1)(b) are
207packed in varying quantities of 20 cigarettes or less, except
208manufacturer's free samples authorized under s. 210.04(9), the
209following rates shall govern:
210     (a)  Packages containing 10 cigarettes or less require a
211133.9-cent user fee 33.9-cent tax.
212     (b)  Packages containing more than 10 but not more than 20
213cigarettes require a 267.8-cent user fee 67.8-cent tax.
214     (5)  When cigarettes as described in paragraph (1)(c) are
215packed in varying quantities of 20 cigarettes or less, except
216manufacturer's free samples authorized under s. 210.04(9), the
217following rates shall govern:
218     (a)  Packages containing 10 cigarettes or less require a
219267.8-cent user fee 67.8-cent tax.
220     (b)  Packages containing more than 10 but not more than 20
221cigarettes 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
223division for deposit and distribution as hereinafter provided
224upon the first sale or transaction within the state, whether or
225not such sale or transfer be to the ultimate purchaser or
226consumer. The seller or dealer shall collect the user fee tax
227from the purchaser or consumer, and the purchaser or consumer
228shall pay the user fee tax to the seller. The seller or dealer
229shall be responsible for the collection of the user fee tax and
230the payment of the same to the division. All user fees collected
231pursuant to this section taxes are due not later than the 10th
232day of the month following the calendar month in which they were
233incurred, and thereafter shall bear interest at the rate of 1
234percent per month. If the amount of user fee proceeds tax due
235for a given period is assessed without allocating it to any
236particular month, the interest shall begin with the date of the
237assessment. Whenever cigarettes are shipped from outside the
238state to anyone other than a distributing agent or wholesale
239dealer, the person receiving the cigarettes shall be responsible
240for the user fee tax on said cigarettes and the payment of same
241to the division.
242     (7)  It is the legislative intent that the user fee tax on
243cigarettes shall be uniform throughout the state.
244     Section 4.  Section 210.021, Florida Statutes, is amended
245to read:
246     210.021  Payment of user fees taxes by certified check or
247electronic funds transfer.--
248     (1)  The Secretary of Business and Professional Regulation
249may require a dealer who sells cigarettes within the state to
250remit by certified check or electronic funds transfer any user
251fee tax imposed under s. 210.02.
252     (2)  The Secretary of Business and Professional Regulation
253shall require for a period not to exceed 12 months that a dealer
254or agent, during the dealer's or agent's initial period of
255licensure or appointment, remit by certified check or electronic
256funds transfer any user fee tax imposed under s. 210.02.
257     (3)  The division shall adopt rules pursuant to ss.
258120.536(1) and 120.54 to administer this section.
259     Section 5.  Section 210.03, Florida Statutes, is amended to
260read:
261     210.03  Prohibition against levying of cigarette user fees
262taxes by municipalities.--No municipality shall, after July 1,
2631972, levy or collect any user fee excise tax on cigarettes.
264     Section 6.  Section 210.04, Florida Statutes, is amended to
265read:
266     210.04  Construction; exemptions; collection.--
267     (1)  The amount of user fees taxes advanced and paid to the
268state aforesaid shall be added to and collected as a part of the
269sales price of the cigarettes sold or distributed, which amount
270may be stated separately from the price of the cigarettes on all
271display signs, sales and delivery slips, bills and statements
272which advertise or indicate the price of the product.
273     (2)  The cigarette user fee tax imposed shall be collected
274only once upon the same package or container of such cigarettes.
275     (3)  No user fee tax shall be imposed by this part upon
276cigarettes not within the taxing power of the state under the
277Commerce 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
280stores, ship stores, slop chests, or base exchanges to members
281of the Armed Services of the United States when such post
282exchanges, ship service stores, or base exchanges are operated
283under regulations of the Army, Navy, or Air Force of the United
284States on military, naval, or air force reservations in this
285state or when such ship stores or slop chests are operated under
286the regulations of the United States Navy on ships of the United
287States Navy; however, it is unlawful for anyone, including
288members of the Armed Services of the United States, to purchase
289such user-fee-exempt or tax-exempt cigarettes for purposes of
290resale. Any person who resells, or offers for resale, user-fee-
291exempt or tax-exempt cigarettes purchased at post exchanges,
292ship service stores, ship stores, slop chests, or base exchanges
293is guilty of a violation of the cigarette user fee tax law,
294punishable as provided in s. 210.18(1).
295     (b)  Upon the sale or gift of cigarettes by charitable
296organizations to bona fide patients in regularly established
297government veterans' hospitals in Florida for the personal use
298or consumption of such patients.
299     (5)  It shall be presumed that all cigarettes are subject
300to the user fee tax imposed by this part until the contrary is
301established, and the burden of proof that they are not
302assessable taxable shall be upon the person having possession of
303them.
304     (6)  The sale of single or loose unpacked cigarettes is
305prohibited. The division may authorize any person to give away
306sample packages of cigarettes, each to contain not less than two
307cigarettes upon which the user fees taxes have been paid.
308     (7)  Nothing in this part shall be construed to prohibit
309the sale of cigarettes, upon which the user fee tax has been
310advanced, through the medium of vending machines where the user
311fee tax is collected by the said vending machines.
312     (8)  Except as hereinafter provided, all agents shall be
313liable for the collection and payment of the user fee tax
314imposed by this part and shall pay the user fee tax to the
315division by purchasing, under such regulations as it shall
316prescribe, adhesive stamps of such design and denominations as
317it shall prescribe.
318     (9)  Agents, located within or without the state, shall
319purchase stamps and affix such stamps in the manner prescribed
320to packages or containers of cigarettes to be sold, distributed,
321or given away within the state, in which case any dealer
322subsequently receiving such stamped packages of cigarettes will
323not be required to purchase and affix stamps on such packages of
324cigarettes. However, the division may, in its discretion,
325authorize manufacturers to distribute in the state free sample
326packages of cigarettes containing not less than 2 or more than
32720 cigarettes without affixing any user fee tax stamps provided
328copies of shipping invoices on such cigarettes are furnished,
329and payment of all user fees taxes imposed on such cigarettes by
330law is made, directly to the division not later than the 10th
331day of each calendar month. The user fee tax on cigarettes in
332sample packages shall be based on a unit in accordance with the
333assessment taxing provisions of s. 210.02(1).
334     Section 7.  Section 210.05, Florida Statutes, is amended to
335read:
336     210.05  Preparation and sale of stamps; discount.--
337     (1)  The user fee tax imposed by this part shall be paid by
338affixing stamps in the manner herein set forth or by affixing
339stamp insignia through the device of metering machines
340authorized in this part.
341     (2)  The division shall prescribe, prepare, and furnish
342stamps of such denominations and quantities as may be necessary
343for the payment of the user fee tax imposed by this part, and
344may from time to time and as often as it deems advisable provide
345for the issuance and exclusive use of stamps of a new design and
346forbid the use of stamps of any other design. However, all
347stamps prescribed by the division must be designed and furnished
348in a fashion that permits identification of the agent or
349wholesale dealer that affixed the stamp to the particular
350package of cigarettes by means of a serial number or other mark
351on the stamp. The division shall make provisions for the sale of
352such stamps at such places and at such time as it may deem
353necessary.
354     (3)(a)  The division may appoint dealers in cigarettes,
355manufacturers of cigarettes, within or without the state as
356agent to buy or affix stamps to be used in paying the user fee
357tax herein imposed, but an agent shall at all times have the
358right to appoint a person in his or her employ who is to affix
359the stamps to any cigarettes under the agent's control;
360provided, however, that any wholesale dealer in the state shall
361have the right to buy and affix such stamps. Whenever the
362division shall sell and deliver to any such agent or wholesaler
363any such stamps, such agent or wholesaler shall be entitled to
364receive as compensation for his or her services and expenses as
365such agent or wholesaler in affixing and accounting for the user
366fees taxes represented by such stamps and to retain out of the
367moneys to be paid by the agent or wholesaler for such stamps a
368discount of 2 percent of the par value of any amount of stamps
369purchased during any fiscal year from July 1 through June 30 of
370the following year, provided the discount shall be computed on
371the basis of 24 cents per pack. No such discount shall be
372allowed to a dealer, vendor, or distributor who sells or deals
373in any form of candy which resembles drug paraphernalia.
374Stamping locations approved by the division shall be responsible
375for computing the discount they receive pursuant to this
376paragraph, and said computations shall be retained by the
377stamping location for a period of 5 years and shall be available
378to the division. All stamps purchased from the division under
379this part shall be paid for in cash on delivery, except as
380hereinafter provided.
381     (b)  Each agent appointed by the division to affix stamps
382shall be authorized to purchase stamps by furnishing an
383irrevocable letter of credit or unconditional guaranty contract
384or by executing bond with a solvent surety company qualified to
385do business in this state, in an amount of 110 percent of the
386agent's estimated user fee tax liability for 30 days, but not
387less than $2,000, conditioned upon said agent paying all user
388fees taxes due the state arising hereunder. This form of payment
389in lieu of cash on delivery or its equivalent shall not preclude
390supplemental purchases for cash. Payment for each month's
391liability shall be due on or before the 10th day of the month
392following the month in which the stamps were sold. Default in
393the aforesaid bonding and payment provisions by any agent may
394result in the revocation of his or her privilege to purchase
395stamps except for cash on delivery for a period up to 12 months
396in the discretion of the division.
397     (4)  The division may in its discretion revoke the
398authority of any agent failing to comply with the requirements
399of this part or the rules and regulations promulgated hereunder
400and such agent may in addition be punished in accordance with
401the provisions of this part.
402     (5)  Agents or wholesale dealers may sell stamped but
403unassessed untaxed cigarettes to the Seminole Indian Tribe, or
404to members thereof, for retail sale. Agents or wholesale dealers
405shall treat such cigarettes and the sale thereof in the same
406manner, with respect to reporting and stamping, as other sales
407under this part, but agents or wholesale dealers shall not
408collect from the purchaser the user fee tax imposed by s.
409210.02. The purchaser hereunder shall be responsible to the
410agent or wholesale dealer for the services and expenses incurred
411in affixing the stamps and accounting therefor.
412     Section 8.  Subsections (1), (2), and (4) of section
413210.06, 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
416be affixed to such package or container of such cigarettes such
417stamps as are required under this section within 10 days after
418receipt of such products. Dealers outside this state shall affix
419such stamps before the shipment of cigarettes into this state.
420     (a)  A user fee tax stamp shall be applied to all cigarette
421packages intended for sale or distribution to consumers subject
422to the user fee tax imposed under s. 210.02, except as otherwise
423provided in this part.
424     (b)  No stamp shall be applied to any cigarette package
425exempt from a user fee or tax under 26 U.S.C. s. 5704 that is
426distributed by a manufacturer pursuant to federal regulations.
427     (c)  Dealers may apply stamps only to cigarette packages
428received directly from a manufacturer or importer of cigarettes,
429or a distributing agent representing a manufacturer or importer
430of cigarettes, who possesses a valid and current permit under
431this part.
432     (2)  Each retail dealer shall open such box, carton, or
433other container of cigarettes prior to exposing for sale or
434selling such cigarettes and examine the packages contained
435therein for the purpose of ascertaining whether or not such the
436said packages have affixed thereto the proper user fee tax
437stamp. If unstamped or improperly stamped packages of cigarettes
438are discovered, the retail dealer shall immediately notify the
439dealer from whom said cigarettes were purchased. Upon such
440notification, the dealer from whom said cigarettes were
441purchased shall replace such unstamped or improperly stamped
442packages of cigarettes with those upon which stamps have been
443properly affixed, or immediately affix thereto the proper amount
444of stamps.
445     (4)  Stamps shall be affixed to each package of cigarettes
446of an aggregate denomination not less than the amount of the
447user fee tax upon the contents therein, and shall be affixed in
448such manner as to be visible to the purchaser. All stamps shall
449be affixed in the manner prescribed by the division. The state
450may not impose an additional charge on stamps for printing
451costs.
452     Section 9.  Subsections (1), (2), and (4) of section
453210.07, 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
456of cigarette user fee tax stamp insignia to be applied by the
457use of metering machines. The division shall prescribe and
458promulgate appropriate rules and regulations governing the use
459of metering machines, the procedure for the payment of such
460cigarette user fees taxes through the use thereof, requiring
461adequate surety bonds of the users thereof to assure the proper
462use of such machines and payment of all cigarette user fees
463taxes that might come due by the users thereof, and all other
464rules and regulations necessary and proper to govern the use of
465same.
466     (b)  The provisions of s. 210.05(3)(a) and (b) shall be
467applicable to cigarette user fees taxes paid through the use of
468metering machines.
469     (2)  All provisions of this part governing the use of
470cigarette user fee tax stamps, the compiling of records, the
471making of reports, permits and revocation of permits, seizures
472and forfeitures, penalties, and all other provisions pertaining
473to the payment of cigarette user fees taxes through the use of
474stamps, shall likewise be applicable to the payment of said user
475fees taxes through the use of metering machines.
476     (4)  No vending machine shall be allowed to operate in the
477state that does not have affixed thereto the identification
478sticker required by this section nor shall any vending machine
479be allowed to operate in the state that does not display at all
480times at least one package of each brand of the packages located
481therein so the same are clearly visible and arranged in such a
482manner that the cigarette user fee tax stamps or meter
483impressions of stamps affixed thereto are clearly visible. It
484shall be the duty of any person, firm, or corporation operating
485a cigarette vending machine in this state to furnish the
486division the location of the vending machine and to report
487within 30 days to the division any change of location of the
488vending machine.
489     Section 10.  Section 210.08, Florida Statutes, is amended
490to read:
491     210.08  Bond for payment of user fees taxes.--Each dealer,
492agent, or distributing agent shall file with the division a
493surety bond, certificate of deposit, or irrevocable letter of
494credit acceptable to the division in an amount equal to 110
495percent of the estimated user fee tax liability for 30 days, but
496not less than $2,000.
497     Section 11.  Subsections (2) and (3) of section 210.09,
498Florida Statutes, are amended to read:
499     210.09  Records to be kept; reports to be made;
500examination.--
501     (2)  The division is authorized to prescribe and promulgate
502by rules and regulations, which shall have the force and effect
503of the law, such records to be kept and reports to be made to
504the division by any manufacturer, importer, distributing agent,
505wholesale dealer, retail dealer, common carrier, or any other
506person handling, transporting, or possessing cigarettes for sale
507or distribution within the state as may be necessary to collect
508and properly distribute the user fees taxes imposed by s.
509210.02. All reports shall be made on or before the 10th day of
510the month following the month for which the report is made,
511unless the division by rule or regulation shall prescribe that
512reports be made more often.
513     (3)  All manufacturers, importers, distributing agents,
514wholesale dealers, agents, or retail dealers shall maintain and
515keep for a period of 3 years at the place of business where any
516transaction takes place, such records of cigarettes received,
517sold, or delivered within the state as may be required by the
518division. The division or its duly authorized representative is
519hereby authorized to examine the books, papers, invoices, and
520other records, the stock of cigarettes in and upon any premises
521where the same are placed, stored, and sold, and the equipment
522of any such manufacturers, importers, distributing agents,
523wholesale dealers, agents, or retail dealers, pertaining to the
524sale and delivery of cigarettes assessable taxable under this
525part. To verify the accuracy of the user fee tax imposed and
526assessed by this part, each person is hereby directed and
527required to give to the division or its duly authorized
528representatives the means, facilities, and opportunity for such
529examinations as are herein provided for and required.
530     Section 12.  Section 210.11, Florida Statutes, is amended
531to read:
532     210.11  Refunds; sales of stamps and payment of user fee
533tax.--Whenever any cigarettes upon which stamps have been
534placed, or upon which the user fee tax has been paid by metering
535machine, have been sold and shipped into another state for sale
536or use therein, or have become unfit for use and consumption or
537unsalable, or have been destroyed, the dealer involved shall be
538entitled to a refund or credit of the actual amount of the user
539fee tax paid with respect to such cigarettes less any discount
540allowed by the division in the sale of the stamps or payment of
541the user fee tax by metering machine, upon receipt of
542satisfactory evidence of the dealer's right to receive such
543refund or credit, provided application for refund or credit is
544made within 9 months of the date the cigarettes were shipped out
545of the state, became unfit, or were destroyed. Only the division
546shall sell, or offer for sale, any stamp or stamps issued under
547this part. The division may redeem unused stamps lawfully in the
548possession of any person. The division may prescribe necessary
549rules and regulations concerning refunds, credits, sales of
550stamps, and redemptions under the provisions of this part.
551Appropriation is hereby made out of revenues collected under
552this part for payment of such allowances.
553     Section 13.  Section 210.13, Florida Statutes, is amended
554to read:
555     210.13  Determination of user fee tax on failure to file a
556return.--If a dealer fails to file any return required under
557this part, or having filed an incorrect or insufficient return,
558fails to file a correct or sufficient return, as the case may
559require, within 10 days after the giving of notice to the dealer
560by the Division of Alcoholic Beverages and Tobacco that such
561return or corrected or sufficient return is required, the
562division shall determine the amount of user fee tax due by such
563dealer any time within 3 years after the making of the earliest
564sale included in such determination and give written notice of
565such determination to such dealer. Such a determination shall
566finally and irrevocably fix the user fee tax unless the dealer
567against whom it is assessed shall, within 30 days after the
568giving of notice of such determination, apply to the division
569for a hearing. Judicial review shall not be granted unless the
570amount of the user fee tax stated in the decision, with
571penalties thereon, if any, shall have been first deposited with
572the division, and an undertaking or bond filed in the court in
573which such cause may be pending in such amount and with such
574sureties as the court shall approve, conditioned that if such
575proceeding be dismissed or the decision of the division
576confirmed, the applicant for review will pay all costs and
577charges which may accrue against the applicant in the
578prosecution of the proceeding. At the option of the applicant,
579such undertaking or bond may be in an additional sum sufficient
580to cover the user fees tax, penalties, costs, and charges
581aforesaid, in which event the applicant shall not be required to
582pay such user fees tax and penalties precedent to the granting
583of such review by such court.
584     Section 14.  Subsection (1) of section 210.14, Florida
585Statutes, 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
588of any user fees taxes due under the provisions of this part,
589the division may issue a warrant under its official seal, which
590warrant may be filed by the division in the office of the clerk
591of the circuit court of any county where the delinquent person
592taxpayer owns property. Upon presentation of the warrant, the
593clerk of the circuit court shall enter it in the judgment
594docket. The name of the person mentioned in the warrant, the
595amount of the user fee tax and penalties for which the warrant
596was issued, and the date such copy was filed shall be included
597in the record of the warrant. The clerk shall be allowed the
598same fees as are allowed by law for similar services rendered in
599judgment execution proceedings. The warrant issued by the
600division may then be directed to the sheriff of any county
601commanding that sheriff to levy upon and sell the goods and
602chattels of the specified delinquent person found within the
603sheriff's jurisdiction, for the payment of the amount of such
604delinquency plus a penalty equal to 50 percent of the amount
605thereof, and interest on the total at 1 percent per month and
606the cost of executing the warrant, and to return such warrant to
607the division and to pay it the money collected by virtue thereof
608within 60 days after receipt of such warrant.
609     Section 15.  Paragraphs (c) and (h) of subsection (1) and
610subsection (2) of section 210.15, Florida Statutes, are amended
611to read:
612     210.15  Permits.--
613     (1)
614     (c)  No permit under this part or chapter 569 shall be
615issued, maintained, or renewed if the applicant, its officers,
616or any person or persons owning directly or indirectly, in the
617aggregate, more than 10 percent of the ownership interests in
618the applicant:
619     1.  Has been finally adjudicated as owing $500 or more in
620delinquent cigarette user fees taxes;
621     2.  Had a permit revoked by the division within the
622previous 2 years;
623     3.  Has been convicted of selling stolen or counterfeit
624cigarettes, receiving stolen cigarettes, or being involved in
625the counterfeiting of cigarettes;
626     4.  Has been convicted within the past 5 years of any
627offense against the cigarette laws of this state or convicted in
628this state, any other state, or the United States during the
629past 5 years of any offense designated as a felony by such state
630or the United States, or to a corporation, any of whose officers
631have been so convicted. The term "convicted" shall include an
632adjudication of guilt on a plea of guilty or a plea of nolo
633contendere, or the forfeiture of a bond when charged with a
634crime;
635     5.  Has imported, or caused to be imported, into the United
636States any cigarette in violation of 19 U.S.C. s. 1681a; or
637     6.  Has imported, or caused to be imported, into the United
638States, or manufactured for sale or distribution in the United
639States, any cigarette that does not fully comply with the
640Federal Cigarette Labeling and Advertising Act (15 U.S.C. ss.
6411331 et seq.).
642     (h)  No retail sales of cigarettes may be made at a
643location for which a wholesale dealer, distributing agent, or
644exporter permit has been issued. The user fee excise tax on
645sales made to any traveling location, such as an itinerant store
646or industrial caterer, shall be paid into the General Revenue
647Fund unallocated. Cigarettes may be purchased for retail
648purposes only from a person holding a wholesale dealer permit.
649The invoice for the purchase of cigarettes must show the place
650of business for which the purchase is made and the cigarettes
651cannot be transferred to any other place of business for the
652purpose of resale.
653     (2)  The division may not furnish stamps or approve the use
654of meter machines to evidence the payment of the user fees taxes
655on 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
658read:
659     210.18  Penalties for user fee tax evasion; reports by
660sheriffs.--
661     (1)  Any person who possesses or transports any unstamped
662packages of cigarettes upon the public highways, roads, or
663streets in the state for the purpose of sale; or who sells or
664offers for sale unstamped packages of cigarettes in violation of
665the provisions of this part; or who willfully attempts in any
666manner to evade or defeat any user fee tax imposed by this part,
667or the payment thereof, commits is guilty of a misdemeanor of
668the first degree, punishable as provided in s. 775.082 or s.
669775.083. Any person who has been convicted of a violation of any
670provision of the cigarette user fee tax law and who is
671thereafter convicted of a further violation of the cigarette
672user fee tax law is, upon conviction of such further offense,
673guilty of a felony of the third degree, punishable as provided
674in s. 775.082, s. 775.083, or s. 775.084.
675     (2)  Except as otherwise provided in this section, any
676person who fails, neglects, or refuses to comply with, or
677violates the provisions of, this part or the rules adopted by
678the division under this part commits a misdemeanor of the first
679degree, punishable as provided in s. 775.082 or s. 775.083. Any
680person who has been convicted of a violation of any provision of
681the cigarette user fee tax law and who is thereafter convicted
682of a further violation of the cigarette user fee tax law is,
683upon conviction of such further offense, guilty of a felony of
684the third degree, punishable as provided in s. 775.082, s.
685775.083, or s. 775.084.
686     (3)  Any person who falsely or fraudulently makes, forges,
687alters, or counterfeits any stamp or impression die used in
688meter machines prescribed by the division under the provisions
689of this part; or, with intent to evade user fees taxes, jams,
690tampers with, or alters such a machine; or causes or procures to
691be falsely or fraudulently made, forged, altered, or
692counterfeited any such stamp or die; or knowingly and willfully
693utters, purchases, passes or tenders as true any such false,
694altered, or counterfeited stamp or die impression; or, with the
695intent to defraud the state, fails to comply with any other
696requirement of this part commits a felony of the third degree,
697punishable 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
699possession of any cigarettes upon which a user fee tax is
700imposed by the cigarette law, or would be imposed if such
701cigarettes were manufactured in or brought into this state in
702accordance with the regulatory provisions of the cigarette law,
703and upon which such user fee tax has not been paid is, in
704addition to the fines and penalties otherwise provided in the
705cigarette law, personally liable for the amount of the user fee
706tax imposed on such cigarettes; and the division may collect
707such user fee tax from such person or corporation by suit or by
708restitution if the person taxpayer is convicted, found guilty,
709or pleads nolo contendere or guilty to any crime under this
710chapter. This paragraph is applicable even if adjudication is
711withheld.
712     (b)  This subsection does not apply to a manufacturer or
713distributor licensed under the cigarette law, to a state bonded
714warehouse, or to a person possessing not in excess of three
715cartons of such cigarettes, which cigarettes were purchased by
716such possessor outside the state in accordance with the laws of
717the place where purchased and brought into this state by such
718possessor. The burden of proof that such cigarettes were
719purchased outside the state and in accordance with the laws of
720the place where purchased shall in all cases be upon the
721possessor of such cigarettes.
722     (5)(a)  All cigarettes on which user fees taxes are imposed
723by the cigarette law, or would be imposed if such cigarettes
724were manufactured in or brought into this state in accordance
725with the regulatory provisions of such law, which are found in
726the possession or custody or within the control of any person
727for the purpose of being sold or removed by him or her in fraud
728of the cigarette law or with design to evade payment of such
729user fees taxes may be seized by the division or any supervisor,
730sheriff, deputy sheriff, or other law enforcement agent and
731shall be forfeited to the state.
732     (b)  This subsection does not apply to a person possessing
733not in excess of three cartons of cigarettes, which cigarettes
734were purchased by such possessor outside the state in accordance
735with the laws of the place where purchased and brought into this
736state by such possessor.
737     (6)(a)  Every person, firm, or corporation, other than a
738licensee under the provisions of this part, who possesses,
739removes, deposits, or conceals, or aids in the possessing,
740removing, depositing, or concealing of, any unstamped cigarettes
741not in excess of 50 cartons commits is guilty of a misdemeanor
742of the second degree, punishable as provided in s. 775.082 or s.
743775.083. In lieu of the penalties provided in those sections,
744however, the person, firm, or corporation may pay the user fee
745tax plus a penalty equal to the amount of the user fee tax
746authorized under s. 210.02 on the unstamped cigarettes.
747     (b)  Every person, firm, or corporation, other than a
748licensee under the provisions of this part, who possesses,
749removes, deposits, or conceals, or aids in the possessing,
750removing, depositing, or concealing of, any unstamped cigarettes
751in excess of 50 cartons is presumed to have knowledge that they
752have not been assessed the user fee taxed and commits is guilty
753of a felony of the third degree, punishable as provided in s.
754775.082, s. 775.083, or s. 775.084.
755     (c)  This section does not apply to a person possessing not
756in excess of three cartons of such cigarettes purchased by such
757possessor outside the state in accordance with the laws of the
758place where purchased and brought into this state by such
759possessor. The burden of proof that such cigarettes were
760purchased outside the state and in accordance with the laws of
761the place where purchased shall in all cases be upon the
762possessor of such cigarettes.
763     (8)(a)  It is unlawful for any person to conspire with any
764other person or persons to do any act in violation of the
765provisions of this part, when any one or more of such persons
766does or commits any act to effect the object of the conspiracy.
767     (b)  Any person who violates the provisions of this
768subsection:
769     1.  If the act conspired to be done would constitute a
770misdemeanor, commits is guilty of a misdemeanor of the second
771degree, punishable as provided in s. 775.082 or s. 775.083.
772     2.  If the act conspired to be done would constitute a
773felony, commits is guilty of a felony of the third degree,
774punishable 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
776sell counterfeit cigarettes, as defined in s. 210.01(22).
777     (a)  A person who does not hold a permit or holds a retail
778permit under the provisions of this chapter and who violates
779this subsection commits a felony of the third degree, punishable
780as provided in s. 775.082, s. 775.083, or s. 775.084, and is
781subject to the imposition of fines and additional penalties as
782follows:
783     1.  If the quantity of counterfeit cigarettes sold or
784possessed with the intent to sell is less than two cartons or
785the equivalent, the fine for a first violation shall not exceed
786$1,000 or five times the retail value of the counterfeit
787cigarettes, whichever is greater. A subsequent violation may
788result in the imposition of a fine not to exceed $5,000 or five
789times the retail value of the counterfeit cigarettes, whichever
790is greater, and shall result in revocation of the retail permit
791by the division.
792     2.  If the quantity of counterfeit cigarettes sold or
793possessed with the intent to sell is two cartons or more or the
794equivalent, the fine for a first violation shall not exceed
795$2,000 or five times the retail value of the counterfeit
796cigarettes, whichever is greater. A subsequent violation may
797result in the imposition of a fine not to exceed $50,000 or five
798times the retail value of the counterfeit cigarettes, whichever
799is greater, and shall result in revocation of the retail permit
800by the division.
801     (b)  A person who holds a permit, other than a retail
802permit, under the provisions of this chapter and who violates
803this subsection commits a felony of the third degree, punishable
804as provided in s. 775.082, s. 775.083, or s. 775.084, and is
805subject to the imposition of fines and additional penalties as
806follows:
807     1.  If the quantity of counterfeit cigarettes sold or
808possessed with the intent to sell is less than 10 cartons or the
809equivalent, the fine for a first violation shall not exceed
810$1,000 or five times the retail value of the counterfeit
811cigarettes, whichever is greater. A subsequent violation may
812result in the imposition of a fine not to exceed $5,000 or five
813times the retail value of the counterfeit cigarettes, whichever
814is greater, and shall result in revocation of the permit by the
815division.
816     2.  If the quantity of counterfeit cigarettes sold or
817possessed with the intent to sell is 10 cartons or more or the
818equivalent, the fine for a first violation shall not exceed
819$2,000 or five times the retail value of the counterfeit
820cigarettes, whichever is greater. A subsequent violation may
821result in the imposition of a fine not to exceed $50,000 or five
822times the retail value of the counterfeit cigarettes, whichever
823is greater, and shall result in revocation of the permit by the
824division.
825
826For purposes of this subsection, any counterfeit cigarettes
827seized by the division shall be destroyed.
828     Section 17.  Subsection (2) of section 210.181, Florida
829Statutes, is amended to read:
830     210.181  Civil penalties.--
831     (2)  Whoever fails to pay any user fee tax imposed by this
832part at the time prescribed by law or rules shall, in addition
833to any other penalty provided in this part, be liable for a
834penalty 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;
838criminal penalties; administrative sanctions; applicability.--
839     (2)  DOCUMENTATION.--On or before the 10th day of each
840month, each person permitted to affix the user fee tax stamp to
841cigarettes shall file with the division, for all cigarettes
842imported into the United States to which the person has affixed
843the user fee tax stamp in the preceding month, a copy of the
844permit issued under the Internal Revenue Code, 26 U.S.C. s.
8455713, to the person importing the cigarettes into the United
846States which allows that person to import those cigarettes; a
847copy of the customs form containing, with respect to the
848cigarettes, the internal revenue tax information required by the
849United States Bureau of Alcohol, Tobacco and Firearms; and a
850statement, signed by an officer of the manufacturer or importer
851under penalty of perjury, certifying that the manufacturer or
852importer has complied with the package health warning and
853ingredient reporting requirements of the Federal Cigarette
854Labeling and Advertising Act, 15 U.S.C. ss. 1333 and 1335a, with
855respect to those cigarettes.
856     (6)  GENERAL PROVISIONS.--
857     (c)  In addition to any other remedy provided by law,
858including enforcement as provided in paragraph (a), any person
859may bring an action for appropriate injunctive or other
860equitable relief for a violation of this section; for actual
861damages, if any, sustained by reason of the violation; and, as
862determined by the court, for interest on the damages from the
863date of the complaint, assessable taxable costs, and reasonable
864attorney's fees. If the trier of fact finds that the violation
865is flagrant, it may increase recovery to an amount not in excess
866of 3 times the actual damages sustained by reason of the
867violation.
868     Section 19.  Section 210.19, Florida Statutes, is amended
869to read:
870     210.19  Records to be kept by division.--The division shall
871keep records showing the total amount of user fees taxes
872collected, which records shall be open to the public during the
873regular office hours of the division. The division shall
874maintain records that identify which agent or wholesale dealer
875affixed the user fee tax stamp to each package of cigarettes.
876The identifying records must be made available for public
877inspection and retained for at least 3 years.
878     Section 20.  Subsection (2) of section 210.20, Florida
879Statutes, 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
883Administration.
884     2.  "Cigarette user fee" means the user fee imposed by s.
885210.02.
886     3.  "Council" means the Biomedical Research Advisory
887Council within the Department of Health as established in s.
888215.5602.
889     4.  "Net collections" means 99.1 percent of the total
890collections 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
893credited or transferred from the Cigarette Tax Collection Trust
894Fund to a particular trust fund or the General Revenue Fund
895during the reference year divided by 12.
896     7.  "Total base allocation" means, for a given month, 8.333
897percent of the average of the projected net collections for the
898fiscal year containing such month, based on the most recent
899estimates generated by a Revenue Estimating Conference convened
900pursuant to s. 216.136(3), or net collections for such month,
901whichever is less.
902     8.  "Total collections" means the total amount derived from
903the cigarette user fee during a specified period of time.
904     (b)  As collections are received by the division from the
905user fee on cigarettes such cigarette taxes, it shall pay the
906same into a trust fund in the State Treasury designated
907"Cigarette Tax Collection Trust Fund." which shall be paid and
908distributed as follows:
909     (c)(a)  The division shall from month to month certify to
910the Chief Financial Officer the amount of net collections
911derived from the cigarette user fee tax imposed by s. 210.02,
912less the service charges provided for in s. 215.20 and less 0.9
913percent of the amount derived from the cigarette tax imposed by
914s. 210.02, which shall be deposited into the Alcoholic Beverage
915and Tobacco Trust Fund, specifying the amounts to be transferred
916from the Cigarette Tax Collection Trust Fund and credited on the
917following bases; however, the division shall first deposit
918monthly into the Alcoholic Beverage and Tobacco Trust Fund an
919amount equal to the sum of 0.9 percent of total collections and
920the service charge on total collections provided for in this
921section as follows:
922     1.  The sum of 0.8345 basis of 2.9 percent of the total
923base allocation net collections to the Revenue Sharing Trust
924Fund for Counties for distribution pursuant to the Florida
925Revenue Sharing Act.
926     2.  The sum of 8.5857 and 29.3 percent of the total base
927allocation to the Public Medical Assistance Trust Fund net
928collections for the funding of indigent health care pursuant to
929s. 409.918 to the Public Medical Assistance Trust Fund.
930     3.  The sum of 7.737 percent of the total base allocation
931to the Public Medical Assistance Trust Fund specifically to
932contribute to the state share of funding for the low-income
933pool.
934     4.  The sum of 4.06 percent of the total base allocation to
935the H. Lee Moffitt Cancer Center and Research Institute
936established in s. 1004.43, which shall be paid on a monthly
937basis to the center's board of directors by warrant drawn by the
938Chief Financial Officer upon the State Treasury. The revenues
939derived from this allocation are separate and distinct from any
940funds allocated to the H. Lee Moffitt Cancer Center and Research
941Institute through the James and Esther King Biomedical Research
942Program or the Bankhead-Coley Program. Funds derived pursuant
943this subparagraph are to be used for the purpose of
944constructing, furnishing, and equipping cancer research,
945treatment, and related facilities. The appropriation to the H.
946Lee Moffitt Cancer Center and Research Institute authorized by
947this subparagraph shall not be less than the amount that would
948have been paid to the H. Lee Moffitt Cancer Center and Research
949Institute for fiscal year 2007-2008 had this subparagraph been
950in effect.
951     5.  The sum of 6.01 percent of the total base allocation to
952the Biomedical Research Trust Fund for distribution by the
953Biomedical Research Advisory Council to grantees of the James
954and Esther King Biomedical Research Program authorized pursuant
955to s. 215.5602 and the Bankhead-Coley Program authorized
956pursuant to s. 381.922, with such programs dividing equally the
957allocation derived from this subparagraph. The provisions of ss.
958215.5602 and 381.922 shall determine the methods of distribution
959under the respective programs.
960     6.  The sum of 15.13 percent of the total base allocation
961to the Medical Care Trust Fund for the funding of the Medically
962Needy program established pursuant to s. 409.904(2) and 42
963U.S.C. s. 1396(a) and (d).
964     7.  The sum of 13.68 percent of the total base allocation
965to the Medical Care Trust Fund for the funding of annual
966adjustments to fee reimbursements made to physicians for
967services provided for children under the Medicaid program so
968that reimbursement rates for such services are made equal to the
969Medicaid reimbursement rates as such rates existed on January 1,
9702008.
971     8.  The sum of 1.01 percent of the total base allocation to
972the Medical Care Trust Fund for the funding of children's health
973care coverage through the Florida Kidcare program established in
974ss. 409.810-409.820. It is the intent of the Legislature to use
975cigarette user fee collections to increase enrollment of
976previously uninsured children in the Florida Kidcare program and
977minimize disruption of such coverage for children at risk for
978involuntary or premature disenrollment from the program.
979Therefore, for the purposes of this subparagraph, such credits
980shall be made each month to the Medical Care Trust Fund as
981follows:
982     a.  A percentage of the total base allocation shall first
983be credited to fund efforts to ensure appropriate retention of
984coverage by, and prevention of, the involuntary or premature
985disenrollment from coverage for children enrolled in the Florida
986Kidcare program during any month in which such children are not
987subject to disenrollment under the laws and policies in effect,
988but would have been subject to disenrollment if the laws and
989policies governing the Florida Kidcare program in effect on June
99030, 2008, had remained in effect during such month. The
991percentage shall be determined by the agency for each fiscal
992year based on the estimated amount needed to fully fund such
993retention and prevention efforts, except that such percentage
994shall not exceed one-tenth of the allocation in this
995subparagraph and shall remain fixed throughout the fiscal year.
996     b.  A percentage of the total base allocation shall next be
997credited to fund the coverage of children who are enrolled in
998the Florida Kidcare program and covered under Title XXI of the
999Social Security Act during any month. The percentage shall be
1000determined by the agency based on the estimated amount needed to
1001fund coverage for a number of children equal to the number
1002enrolled in the Florida Kidcare program and covered under Title
1003XXI of the Social Security Act during such month, as certified
1004to the Chief Financial Officer by the agency less the number of
1005children similarly enrolled and covered as of June 30, 2008.
1006Such percentage shall not exceed a percentage equal to 1.01
1007percent less the percentage established pursuant to sub-
1008subparagraph a.
1009     9.  The sum of 3.452 percent of the total base allocation
1010for the funding of medical residency and fellowship programs, as
1011determined by the Legislature, with primary emphasis given to
1012the establishment of residencies in the fields of oncology,
1013cardiology, and pulmonary medicine.
1014     10.  The sum of 15.2409 percent of the total base
1015allocation to the Medical Care Trust Fund for the funding of the
1016MEDS-AD Waiver Program.
1017     (d)  During any month, the total amount credited or
1018transferred from the Cigarette Tax Collection Trust Fund for any
1019of the uses provided in subparagraph (c)1., subparagraph (c)2.,
1020or subparagraph (c)4. may not be less than the corresponding
1021reference year allocation; otherwise, all other amounts to be
1022transferred or credited pursuant to paragraph (c) must be
1023reduced proportionately by the minimum amount necessary so that
1024a reassignment of the total reduction amounts proportionately
1025increases the amounts to be credited or transferred pursuant to
1026subparagraph (c)1., subparagraph (c)2., or subparagraph (c)4. to
1027their corresponding reference year allocation levels, except
1028that if the sum of all reference year allocations exceeds the
1029total base allocation, credits or transfers shall be made only
1030for the latter three purposes in relatively proportionate
1031amounts.
1032     (e)  If the total base allocation for a particular month
1033exceeds the total base allocation for any previous month within
1034the same fiscal year, the amounts to be credited or transferred
1035for each of the purposes described in paragraph (c) shall be
1036increased proportionately, subject to the availability of
1037appropriations; however, the total supplemental allocation may
1038not exceed an amount in accordance with the formula: SA = M x
1039TBA(c)-TBA(i), where:
1040     1.  "SA" is the maximum total supplemental allocation for
1041the current month.
1042     2.  "M" is the number of prior months in the current fiscal
1043year.
1044     3.  "TBA(c)" is the total base allocation for the current
1045month.
1046     4.  "TBA(i)" is the sum of total base allocations for all
1047of the prior months in the current fiscal year.
1048     (b)1.  Beginning January 1, 1999, and continuing for 10
1049years thereafter, the division shall from month to month certify
1050to the Chief Financial Officer the amount derived from the
1051cigarette tax imposed by s. 210.02, less the service charges
1052provided for in s. 215.20 and less 0.9 percent of the amount
1053derived from the cigarette tax imposed by s. 210.02, which shall
1054be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
1055specifying an amount equal to 2.59 percent of the net
1056collections, and that amount shall be paid to the Board of
1057Directors of the H. Lee Moffitt Cancer Center and Research
1058Institute, established under s. 1004.43, by warrant drawn by the
1059Chief Financial Officer upon the State Treasury. These funds are
1060hereby appropriated monthly out of the Cigarette Tax Collection
1061Trust Fund, to be used for the purpose of constructing,
1062furnishing, and equipping a cancer research facility at the
1063University of South Florida adjacent to the H. Lee Moffitt
1064Cancer Center and Research Institute. In fiscal years 1999-2000
1065and thereafter with the exception of fiscal year 2008-2009, the
1066appropriation to the H. Lee Moffitt Cancer Center and Research
1067Institute authorized by this subparagraph shall not be less than
1068the amount that would have been paid to the H. Lee Moffitt
1069Cancer Center and Research Institute for fiscal year 1998-1999
1070had payments been made for the entire fiscal year rather than
1071for a 6-month period thereof.
1072     2.  Beginning July 1, 2002, and continuing through June 30,
10732004, the division shall, in addition to the distribution
1074authorized in subparagraph 1., from month to month certify to
1075the Chief Financial Officer the amount derived from the
1076cigarette tax imposed by s. 210.02, less the service charges
1077provided for in s. 215.20 and less 0.9 percent of the amount
1078derived from the cigarette tax imposed by s. 210.02, which shall
1079be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
1080specifying an amount equal to 0.2632 percent of the net
1081collections, and that amount shall be paid to the Board of
1082Directors of the H. Lee Moffitt Cancer Center and Research
1083Institute, established under s. 1004.43, by warrant drawn by the
1084Chief Financial Officer. Beginning July 1, 2004, and continuing
1085through June 30, 2016, the division shall, in addition to the
1086distribution authorized in subparagraph 1., from month to month
1087certify to the Chief Financial Officer the amount derived from
1088the cigarette tax imposed by s. 210.02, less the service charges
1089provided for in s. 215.20 and less 0.9 percent of the amount
1090derived from the cigarette tax imposed by s. 210.02, which shall
1091be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
1092specifying an amount equal to 1.47 percent of the net
1093collections, and that amount shall be paid to the Board of
1094Directors of the H. Lee Moffitt Cancer Center and Research
1095Institute, established under s. 1004.43, by warrant drawn by the
1096Chief Financial Officer. These funds are appropriated monthly
1097out of the Cigarette Tax Collection Trust Fund, to be used for
1098the purpose of constructing, furnishing, and equipping a cancer
1099research facility at the University of South Florida adjacent to
1100the H. Lee Moffitt Cancer Center and Research Institute. In
1101fiscal years 2004-2005 and thereafter, the appropriation to the
1102H. Lee Moffitt Cancer Center and Research Institute authorized
1103by this subparagraph shall not be less than the amount that
1104would have been paid to the H. Lee Moffitt Cancer Center and
1105Research Institute in fiscal year 2001-2002, had this
1106subparagraph been in effect.
1107     Section 21.  Section 210.201, Florida Statutes, is amended
1108to read:
1109     210.201  Cancer facilities research facility at the
1110University of South Florida; establishment; funding.--The Board
1111of Directors of the H. Lee Moffitt Cancer Center and Research
1112Institute shall construct, furnish, and equip, and shall
1113covenant to complete, the cancer research facility at the
1114University of South Florida adjacent to the H. Lee Moffitt
1115Cancer Center and Research Institute. Moneys transferred to the
1116Board of Directors of the H. Lee Moffitt Cancer Center and
1117Research Institute pursuant to s. 210.20 shall be used to secure
1118financing to pay or secure bonds or financial products issued or
1119incurred in connection with the financing of costs related to
1120constructing, furnishing, and equipping the cancer research,
1121treatment, and related facilities facility. Such financing may
1122include the issuance of tax-exempt bonds or other forms of
1123indebtedness by a local authority, municipality, or county
1124pursuant to parts II and III of chapter 159. Such bonds shall
1125not constitute state bonds for purposes of s. 11, Art. VII of
1126the State Constitution, but shall constitute bonds of a "local
1127agency," as defined in s. 159.27(4). The cigarette user fee tax
1128dollars pledged to the facilities this facility pursuant to s.
1129210.20 may be replaced annually by the Legislature from tobacco
1130litigation settlement proceeds.
1131     Section 22.  Subsection (11) of section 210.25, Florida
1132Statutes, is amended to read:
1133     210.25  Definitions.--As used in this part:
1134     (11)  "Tobacco products" means loose tobacco suitable for
1135smoking; snuff; snuff flour; cavendish; plug and twist tobacco;
1136fine cuts and other chewing tobaccos; shorts; refuse scraps;
1137clippings, cuttings, and sweepings of tobacco, and other kinds
1138and forms of tobacco prepared in such manner as to be suitable
1139for chewing; but "tobacco products" does not include cigarettes,
1140as 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
1144Program.--
1145     (1)  There is established within the Department of Health
1146the James and Esther King Biomedical Research Program funded by
1147the designated proceeds of s. 210.20(2)(c)5., as well as any
1148prescribed portion of the Lawton Chiles Endowment Fund pursuant
1149to s. 215.5601. The purpose of the James and Esther King
1150Biomedical Research Program is to provide an annual and
1151perpetual source of funding in order to support research
1152initiatives that address the health care problems of Floridians
1153in the areas of tobacco-related cancer, cardiovascular disease,
1154stroke, and pulmonary disease. The long-term goals of the
1155program are to:
1156     (a)  Improve the health of Floridians by researching better
1157prevention, diagnoses, treatments, and cures for cancer,
1158cardiovascular disease, stroke, and pulmonary disease.
1159     (b)  Expand the foundation of biomedical knowledge relating
1160to the prevention, diagnosis, treatment, and cure of diseases
1161related to tobacco use, including cancer, cardiovascular
1162disease, stroke, and pulmonary disease.
1163     (c)  Improve the quality of the state's academic health
1164centers by bringing the advances of biomedical research into the
1165training of physicians and other health care providers.
1166     (d)  Increase the state's per capita funding for research
1167by undertaking new initiatives in public health and biomedical
1168research that will attract additional funding from outside the
1169state.
1170     (e)  Stimulate economic activity in the state in areas
1171related to biomedical research, such as the research and
1172production of pharmaceuticals, biotechnology, and medical
1173devices.
1174     (f)  Expand the research capacity and infrastructure needed
1175to conduct research on tobacco-related illnesses, with the
1176provision of fixed capital outlay project funding as deemed
1177appropriate by the Biomedical Research Advisory Council within
1178the program's annual appropriation and with up to 25 percent of
1179the program's annual funding allocation applied for this purpose
1180by the council.
1181     (2)  Funds appropriated for the James and Esther King
1182Biomedical Research Program shall be used exclusively for the
1183award of grants and fellowships as established in this section;
1184for research relating to the prevention, diagnosis, treatment,
1185and cure of diseases related to tobacco use, including cancer,
1186cardiovascular disease, stroke, and pulmonary disease; for
1187expenditures related to the expansion of tobacco-related
1188research capacity and infrastructure within the state, including
1189the provision of capital outlay costs to achieve such purpose;
1190and for expenses incurred in the administration of this section.
1191Priority shall be granted to research designed to prevent or
1192cure disease.
1193     (12)  Beginning in fiscal year 2006-2007, the sum of $6
1194million is appropriated annually from recurring funds in the
1195General Revenue Fund to the Biomedical Research Trust Fund
1196within the Department of Health for purposes of the James and
1197Esther King Biomedical Research Program pursuant to this
1198section. From these funds up to $1 million $250,000 shall be
1199available for the operating costs of the Florida Center for
1200Universal Research to Eradicate Disease.
1201     (13)  By June 1, 2009, the Division of Statutory Revision
1202of the Office of Legislative Services shall certify to the
1203President of the Senate and the Speaker of the House of
1204Representatives the language and statutory citation of this
1205section, which is scheduled to expire January 1, 2016 2011.
1206     (14)  The Legislature shall review the performance, the
1207outcomes, and the financial management of the James and Esther
1208King Biomedical Research Program during the 2015 2010 Regular
1209Session of the Legislature and shall determine the most
1210appropriate funding source and means of funding the program
1211based on its review.
1212     (15)  This section expires January 1, 2016 2011, unless
1213reviewed and reenacted by the Legislature before that date.
1214     Section 24.  Subsections (1) and (2) of section 381.922,
1215Florida 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
1218added to that section, to read:
1219     381.922  William G. "Bill" Bankhead, Jr., and David Coley
1220Cancer Research Program.--
1221     (1)  The William G. "Bill" Bankhead, Jr., and David Coley
1222Cancer Research Program, which may be otherwise cited as the
1223"Bankhead-Coley Program," is created within the Department of
1224Health. The purpose of the program shall be to advance progress
1225towards cures for cancer through grants awarded through a peer-
1226reviewed, competitive process, and to expand cancer research and
1227treatment capacity in the state.
1228     (2)  The program shall provide grants for cancer research
1229to further the search for cures for cancer, for the recruitment
1230of cancer researchers and research teams to institutions within
1231the state, for operational start-up grants for newly recruited
1232cancer researchers and research teams, and for fixed capital
1233outlay expenditures related to the expansion of cancer research
1234and treatment capacity in Florida, with up to 25 percent of the
1235program's annual allocation applied to these purposes.
1236     (a)  Emphasis shall be given to the goals enumerated in s.
1237381.921, as those goals support the advancement of such cures.
1238     (b)  Preference may be given to grant proposals that foster
1239collaborations among institutions, researchers, and community
1240practitioners, as such proposals support the advancement of
1241cures through basic or applied research, including clinical
1242trials involving cancer patients and related networks.
1243     (6)  Beginning in the 2009-2010 fiscal year, and every year
1244thereafter, designated proceeds generated by s. 210.20(2)(c)5.
1245shall be employed to enhance the purposes prescribed in this
1246section.
1247     (7)(6)  By June 1, 2010 2009, the Division of Statutory
1248Revision of the Office of Legislative Services shall certify to
1249the President of the Senate and the Speaker of the House of
1250Representatives the language and statutory citation of this
1251section, which is scheduled to expire January 1, 2016 2011.
1252     (8)(7)  The Legislature shall review the performance, the
1253outcomes, and the financial management of the Bankhead-Coley
1254William G. "Bill" Bankhead, Jr., and David Coley Cancer Research
1255Program during the 2015 2010 Regular Session of the Legislature
1256and shall determine the most appropriate funding source and
1257means of funding the program based on its review.
1258     (9)(8)  This section expires January 1, 2016 2011, unless
1259reviewed and reenacted by the Legislature before that date.
1260     Section 25.  Subsection (1) of section 951.22, Florida
1261Statutes, is amended to read:
1262     951.22  County detention facilities; contraband articles.--
1263     (1)  It is unlawful, except through regular channels as
1264duly authorized by the sheriff or officer in charge, to
1265introduce into or possess upon the grounds of any county
1266detention facility as defined in s. 951.23 or to give to or
1267receive from any inmate of any such facility wherever said
1268inmate is located at the time or to take or to attempt to take
1269or send therefrom any of the following articles which are hereby
1270declared to be contraband for the purposes of this act, to wit:
1271Any written or recorded communication; any currency or coin; any
1272article of food or clothing; any tobacco products as defined in
1273s. 210.25(11); any cigarette as defined in s. 210.01(1); any
1274cigar; any intoxicating beverage or beverage which causes or may
1275cause an intoxicating effect; any narcotic, hypnotic, or
1276excitative drug or drug of any kind or nature, including nasal
1277inhalators, sleeping pills, barbiturates, and controlled
1278substances as defined in s. 893.02(4); any firearm or any
1279instrumentality customarily used or which is intended to be used
1280as a dangerous weapon; and any instrumentality of any nature
1281that may be or is intended to be used as an aid in effecting or
1282attempting to effect an escape from a county facility.
1283     Section 26.  By December 1, 2010, and before December 1 of
1284each year thereafter, the Department of Health shall submit to
1285the Governor, the President of the Senate, and the Speaker of
1286the House of Representatives a report containing an estimate of
1287the financial impact of tobacco use and related illnesses on the
1288state's economy and its taxpayers for each of the prior 10
1289years, as well as an estimate of the value of cost savings
1290associated with the expenditure of revenues generated by the
1291cigarette user fee imposed by s. 210.02, Florida Statutes,
1292during the same period.
1293     Section 27.  This act shall take effect July 1, 2009.


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