The Florida Senate

HB 3-A: Cigarette User Fees

GENERAL BILL by Waldman ; (CO-INTRODUCERS) Brisé ; Rehwinkel Vasilinda ; Schwartz

Cigarette User Fees; Replaces all references to cigarette tax in ch. 210 with cigarette user fee; increases amount of cigarette user fee; requires Division of Alcoholic Beverages and Tobacco to monthly certify to CFO amount of net collections derived from cigarette user fee; requires division to credit specific percent of total base allocation to specified trust funds, entities, & medical programs, etc.

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• Bill History

  Date	Chamber	Action
  1/4/2009	House	• Filed
  1/5/2009	House	• Introduction refused -HJ 00004
  1/14/2009	House	• Died, introduction refused

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• HB 3-A, Original Filed Version (Current Bill Version) Posted 3/3/2009 at 1:33 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (2)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 7A	Cigarette Tax	Zapata	Compare	Last Action: 1/14/2009 H Died, not introduced Location:
  H 15A	Taxation of Cigarettes	Waldman	Compare	Last Action: 1/14/2009 H Died, introduction refused Location:

  Citations - Statutes (24)

  Citation	Catchline	Location in Bill Location In Bill Help
  210.01	Definitions.
  210.02	Cigarette tax imposed; collection.
  210.021	Payment of taxes by certified check or electronic funds transfer.
  210.03	Prohibition against levying of cigarette taxes by municipalities.
  210.04	Construction; exemptions; collection.
  210.05	Preparation and sale of stamps; discount.
  210.06	Affixation of stamps; presumption.
  210.07	Metering machines.
  210.08	Bond for payment of taxes.
  210.09	Records to be kept; reports to be made; examination.
  210.11	Refunds; sales of stamps and payment of tax.
  210.13	Determination of tax on failure to file a return.
  210.14	Warrant for collection of taxes.
  210.15	Permits.
  210.18	Penalties for tax evasion; reports by sheriffs.
  210.181	Civil penalties.
  210.185	Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
  210.19	Records to be kept by division.
  210.20	Employees and assistants; distribution of funds.
  210.201	Cancer research facility at the University of South Florida; establishment; funding.
  210.25	Definitions.
  215.5602	James and Esther King Biomedical Research Program.
  381.922	William G. "Bill" Bankhead, Jr., and David Coley Cancer Research Program.
  951.22	County detention facilities; contraband articles.

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