Florida Senate - 2010                                     SB 366
       
       
       
       By Senator Wise
       
       
       
       
       5-00418A-10                                            2010366__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; creating s. 212.05995, F.S.; imposing a
    4         surtax on the sales of certain smoking pipes and
    5         devices; specifying the surtax is in addition to all
    6         applicable sales and use taxes; specifying
    7         distribution of surtax proceeds to the Department of
    8         Corrections for certain purposes; providing for
    9         deduction of administrative costs; providing a
   10         limitation; providing an effective date.
   11  
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Section 212.05995, Florida Statutes, is created
   15  to read:
   16         212.05995 Special provisions; smoking pipes and devices.—
   17         (1) A surtax at the rate of 25 percent is charged on the
   18  sales price of any of the following items, regardless of whether
   19  such items are sold for legal purposes or in violation of the
   20  law:
   21         (a) Metal, wooden, acrylic, glass, stone, plastic, or
   22  ceramic smoking pipes, with or without screens, permanent
   23  screens, or punctured metal bowls.
   24         (b) Water pipes.
   25         (c) Carburetion tubes and devices.
   26         (d) Chamber pipes.
   27         (e) Carburetor pipes.
   28         (f) Electric pipes.
   29         (g) Air-driven pipes.
   30         (h) Chillums.
   31         (i) Bongs.
   32         (j) Ice pipes or chillers.
   33         (2) The surtax shall be in addition to all applicable taxes
   34  imposed by this chapter.
   35         (3) Collections received by the department from this sales
   36  surtax, less costs of administration of this section, shall be
   37  paid and returned monthly to the Department of Corrections for
   38  use in accordance with the provisions of this section.
   39  Administrative costs may not exceed 3 percent of the collections
   40  and shall be used to pay the administrative costs incurred in
   41  the collection, administration, enforcement, and distribution of
   42  such tax.
   43         Section 2. This act shall take effect July 1, 2010.