HB 1555

1
A bill to be entitled
2An act relating to cigarette taxes; amending s. 210.01,
3F.S.; providing a definition; amending s. 210.02, F.S.;
4increasing rates of taxation on cigarettes; amending s.
5210.20, F.S.; revising provisions for distributing
6cigarette tax revenues; deleting obsolete provisions;
7providing additional distribution requirements; creating
8s. 210.202, F.S.; specifying cigarette tax expenditure
9requirements for the Florida Cancer Council; authorizing
10the council to secure bonding and other financing for
11certain capital construction projects; amending s.
12381.921, F.S.; authorizing the council to award grants for
13certain purposes; giving grant preferences to
14collaborative proposals between certain entities;
15providing an effective date.
16
17Be It Enacted by the Legislature of the State of Florida:
18
19     Section 1.  Subsection (23) is added to section 210.01,
20Florida Statutes, to read:
21     210.01  Definitions.--When used in this part the following
22words shall have the meaning herein indicated:
23     (23)  "Council" means the Florida Cancer Council
24established in s. 381.92.
25     Section 2.  Subsections (1), (2), (3), (4), and (5) of
26section 210.02, Florida Statutes, are amended to read:
27     210.02  Cigarette tax imposed; collection.--
28     (1)  An excise or privilege tax, in addition to all other
29taxes of every kind imposed by law, is imposed upon the sale,
30receipt, purchase, possession, consumption, handling,
31distribution, and use of cigarettes in this state, in the
32following amounts, except as hereinafter otherwise provided, for
33cigarettes of standard dimensions:
34     (a)  Upon all cigarettes weighing not more than 3 pounds
35per thousand, 50 16.95 mills on each cigarette.
36     (b)  Upon all cigarettes weighing more than 3 pounds per
37thousand and not more than 6 inches long, 133.9 33.9 mills on
38each cigarette.
39     (c)  Upon all cigarettes weighing more than 3 pounds per
40thousand and more than 6 inches long, 267.8 67.8 mills on each
41cigarette.
42     (2)  The description of cigarettes contained in paragraphs
43(a), (b), and (c) of subsection (1) are hereby declared to be
44standard as to dimensions for taxing purposes as provided in
45this law and should any cigarette be received, purchased,
46possessed, sold, offered for sale, given away, or used of a size
47other than of standard dimensions, the same shall be taxed at
48the rate of 4.16 1.41 cents on each such cigarette.
49     (3)  When cigarettes as described in paragraph (1)(a) are
50packed in varying quantities of 20 cigarettes or less, except
51manufacturer's free samples authorized under s. 210.04(9), the
52following rate shall govern:
53     (a)  Packages containing 10 cigarettes or less require a
5450-cent 16.95-cent tax.
55     (b)  Packages containing more than 10 but not more than 20
56cigarettes require a 133.9-cent 33.9-cent tax.
57     (4)  When cigarettes as described in paragraph (1)(b) are
58packed in varying quantities of 20 cigarettes or less, except
59manufacturer's free samples authorized under s. 210.04(9), the
60following rates shall govern:
61     (a)  Packages containing 10 cigarettes or less require a
62133.9-cent 33.9-cent tax.
63     (b)  Packages containing more than 10 but not more than 20
64cigarettes require a 267.8-cent 67.8-cent tax.
65     (5)  When cigarettes as described in paragraph (1)(c) are
66packed in varying quantities of 20 cigarettes or less, except
67manufacturer's free samples authorized under s. 210.04(9), the
68following rates shall govern:
69     (a)  Packages containing 10 cigarettes or less require a
70267.8-cent 67.8-cent tax.
71     (b)  Packages containing more than 10 but not more than 20
72cigarettes require a 400-cent 135.6-cent tax.
73     Section 3.  Subsection (2) of section 210.20, Florida
74Statutes, is amended to read:
75     210.20  Employees and assistants; distribution of funds.--
76     (2)  As collections are received by the division from such
77cigarette taxes, it shall pay the same into a trust fund in the
78State Treasury designated "Cigarette Tax Collection Trust Fund"
79which shall be paid and distributed as follows:
80     (a)  The division shall from month to month certify to the
81Chief Financial Officer the amount derived from the cigarette
82tax imposed by s. 210.02, less the service charges provided for
83in s. 215.20 and less 0.9 percent of the amount derived from the
84cigarette tax imposed by s. 210.02, which shall be deposited
85into the Alcoholic Beverage and Tobacco Trust Fund, specifying
86the amounts to be transferred from the Cigarette Tax Collection
87Trust Fund and credited on the basis of 1.8405 2.9 percent of
88the net collections to the Revenue Sharing Trust Fund for
89Counties, 17.1779 and 29.3 percent of the net collections for
90the funding of indigent health care to the Public Medical
91Assistance Trust Fund, 7.6687 percent of the net collections for
92the funding of a system of trauma centers as prescribed in s.
93395.4025, 7.6687 percent of the net revenue collections for the
94funding of a state children's health insurance program as
95determined by the Legislature, and 40 percent of the net
96collections for Medicaid obligations as determined by the
97Legislature.
98     (b)1.  Beginning July 1, 2007 January 1, 1999, and
99continuing through June 30, 2016 for 10 years thereafter, the
100division shall from month to month certify to the Chief
101Financial Officer the amount derived from the cigarette tax
102imposed by s. 210.02, less the service charges provided for in
103s. 215.20 and less 0.9 percent of the amount derived from the
104cigarette tax imposed by s. 210.02, which shall be deposited
105into the Alcoholic Beverage and Tobacco Trust Fund, specifying
106an amount equal to 1.5157 2.59 percent of the net collections,
107and that amount shall be paid to the Board of Directors of the
108H. Lee Moffitt Cancer Center and Research Institute, established
109under s. 1004.43, by warrant drawn by the Chief Financial
110Officer upon the State Treasury. These funds, which are separate
111and distinct from the funds earmarked for the council in
112paragraph (c), are hereby appropriated monthly out of the
113Cigarette Tax Collection Trust Fund, to be used for the purpose
114of constructing, furnishing, and equipping a cancer research
115facility at the University of South Florida adjacent to the H.
116Lee Moffitt Cancer Center and Research Institute. In fiscal
117years 1999-2000 and thereafter with the exception of fiscal year
1182008-2009, the appropriation to the H. Lee Moffitt Cancer Center
119and Research Institute authorized by this subparagraph shall not
120be less than the amount that would have been paid to the H. Lee
121Moffitt Cancer Center and Research Institute for fiscal year
1221998-1999 had payments been made for the entire fiscal year
123rather than for a 6-month period thereof.
124     2.  Beginning July 1, 2002, and continuing through June 30,
1252004, the division shall, in addition to the distribution
126authorized in subparagraph 1., from month to month certify to
127the Chief Financial Officer the amount derived from the
128cigarette tax imposed by s. 210.02, less the service charges
129provided for in s. 215.20 and less 0.9 percent of the amount
130derived from the cigarette tax imposed by s. 210.02, which shall
131be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
132specifying an amount equal to 0.2632 percent of the net
133collections, and that amount shall be paid to the Board of
134Directors of the H. Lee Moffitt Cancer Center and Research
135Institute, established under s. 1004.43, by warrant drawn by the
136Chief Financial Officer. Beginning July 1, 2004, and continuing
137through June 30, 2016, the division shall, in addition to the
138distribution authorized in subparagraph 1., from month to month
139certify to the Chief Financial Officer the amount derived from
140the cigarette tax imposed by s. 210.02, less the service charges
141provided for in s. 215.20 and less 0.9 percent of the amount
142derived from the cigarette tax imposed by s. 210.02, which shall
143be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
144specifying an amount equal to 1.47 percent of the net
145collections, and that amount shall be paid to the Board of
146Directors of the H. Lee Moffitt Cancer Center and Research
147Institute, established under s. 1004.43, by warrant drawn by the
148Chief Financial Officer. These funds are appropriated monthly
149out of the Cigarette Tax Collection Trust Fund, to be used for
150the purpose of constructing, furnishing, and equipping a cancer
151research facility at the University of South Florida adjacent to
152the H. Lee Moffitt Cancer Center and Research Institute. In
153fiscal years 2007-2008 2004-2005 and thereafter, the
154appropriation to the H. Lee Moffitt Cancer Center and Research
155Institute authorized by this paragraph subparagraph shall not be
156less than the amount that would have been paid to the H. Lee
157Moffitt Cancer Center and Research Institute in fiscal year
1582005-2006 pursuant to 2001-2002, had this paragraph subparagraph
159been in effect.
160     (c)1.  Beginning July 1, 2007, and continuing for 5 years
161thereafter, the division shall from month to month certify to
162the Chief Financial Officer the amount derived from the
163cigarette tax imposed by s. 210.02, less the service charges
164provided for in s. 215.20 and less 0.9 percent of the amount
165derived from the cigarette tax imposed by s. 210.02, which shall
166be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
167specifying an amount equal to 0.9671 percent of the net
168collections, and that amount shall be deposited into the
169Biomedical Research Trust Fund for the use of the Florida Cancer
170Council established under s. 381.92, by warrant drawn by the
171Chief Financial Officer upon the State Treasury. These funds are
172hereby appropriated monthly out of the Cigarette Tax Collection
173Trust Fund, to be used for the purposes prescribed in s. 381.921
174as they relate to the attraction, recruitment, and employment of
175experts in the field of cancer research, with emphasis given to
176those researchers that will generate increased federal research
177dollars directed to Florida institutions. In fiscal years 2007-
1782008 through 2011-2012, the appropriation to the Florida Cancer
179Council authorized by this subparagraph shall not be less than
180the amount that would have been distributed to the Florida
181Cancer Council in fiscal year 2005-2006 had this subparagraph
182been in effect.
183     2.  Beginning July 1, 2007, and continuing for 5 years
184thereafter, the division shall from month to month certify to
185the Chief Financial Officer the amount derived from the
186cigarette tax imposed by s. 210.02, less the service charges
187provided for in s. 215.20 and less 0.9 percent of the amount
188derived from the cigarette tax imposed by s. 210.02, which shall
189be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
190specifying an amount equal to 2.9013 percent of the net
191collections, and that amount shall be deposited into the
192Biomedical Research Trust Fund for the use of the Florida Cancer
193Council established under s. 381.92, by warrant drawn by the
194Chief Financial Officer upon the State Treasury. These funds are
195hereby appropriated monthly out of the Cigarette Tax Collection
196Trust Fund, to be used for the purposes prescribed in s. 381.921
197as they relate to institutions in this state providing
198operational support, including appropriate equipment as
199determined by the council. In fiscal years 2007-2008 through
2002011-2012, the appropriation to the Florida Cancer Council
201authorized by this subparagraph shall not be less than the
202amount that would have been distributed to the Florida Cancer
203Council in fiscal year 2005-2006 had this subparagraph been in
204effect.
205     3.  Beginning July 1, 2009, and continuing for 15 years
206thereafter, the division shall from month to month certify to
207the Chief Financial Officer the amount derived from the
208cigarette tax imposed by s. 210.02, less the service charges
209provided for in s. 215.20 and less 0.9 percent of the amount
210derived from the cigarette tax imposed by s. 210.02, which shall
211be deposited into the Alcoholic Beverage and Tobacco Trust Fund,
212specifying an amount equal to 2.2436 percent of the net
213collections, and that amount shall be deposited into the
214Biomedical Research Trust Fund for the use of the Florida Cancer
215Council established under s. 381.92, by warrant drawn by the
216Chief Financial Officer upon the State Treasury. These funds are
217hereby appropriated monthly out of the Cigarette Tax Collection
218Trust Fund, to be used for capital expenditures as they relate
219to the purposes prescribed in s. 381.921. In fiscal years 2009-
2202010 through 2023-2024, the appropriation to the Florida Cancer
221Council authorized by this subparagraph shall not be less than
222the amount that would have been distributed to the Florida
223Cancer Council in fiscal year 2003-2004 had this subparagraph
224been in effect.
225     Section 4.  Section 210.202, Florida Statutes, is created
226to read:
227     210.202  Florida Cancer Council; expenditure of cigarette
228tax proceeds; bonding authority.--
229     (1)  The Florida Cancer Council established in s. 381.92
230shall use the cigarette tax collections distributed to the
231council pursuant to s. 210.20(2)(c) for the purposes enumerated
232in s. 381.921. Any capital construction projects granted by the
233council pursuant to s. 210.20(2)(c)3. require the approval of
234the Governor and Cabinet.
235     (2)  The net cigarette tax collections received by the
236council may be used to secure financing for capital projects at
237institutions in this state, approved by the council in the peer-
238reviewed competitive process prescribed in s. 381.921, and
239authorized by the Governor and Cabinet pursuant to subsection
240(1). Such financing may include the issuance of tax-exempt bonds
241by a local authority, municipality, or county pursuant to parts
242II and III of chapter 159. Such bonds shall not constitute state
243bonds for purposes of s. 11, Art. VII of the State Constitution,
244but shall constitute bonds of a local agency as defined in s.
245159.27(4).
246     Section 5.  Section 381.921, Florida Statutes, is amended
247to read:
248     381.921  Florida Cancer Council mission and duties.--
249     (1)  The council, which shall work in concert with the
250Florida Center for Universal Research to Eradicate Disease to
251ensure that the goals of the center are advanced, shall endeavor
252to dramatically improve cancer research and treatment in this
253state through:
254     (a)(1)  Efforts to significantly expand cancer research
255capacity in the state by:
256     1.(a)  Identifying ways to attract new research talent and
257attendant national grant-producing researchers to cancer
258research facilities in this state;
259     2.(b)  Implementing a peer-reviewed, competitive process to
260identify and fund the best proposals to expand cancer research
261institutes in this state;
262     3.(c)  Funding through available resources for those
263proposals that demonstrate the greatest opportunity to attract
264federal research grants and private financial support;
265     4.(d)  Encouraging the employment of bioinformatics in
266order to create a cancer informatics infrastructure that
267enhances information and resource exchange and integration
268through researchers working in diverse disciplines, to
269facilitate the full spectrum of cancer investigations;
270     5.(e)  Facilitating the technical coordination, business
271development, and support of intellectual property as it relates
272to the advancement of cancer research; and
273     6.(f)  Aiding in other multidisciplinary research-support
274activities as they inure to the advancement of cancer research.
275     (b)(2)  Efforts to improve both research and treatment
276through greater participation in clinical trials networks by:
277     1.(a)  Identifying ways to increase adult enrollment in
278cancer clinical trials;
279     2.(b)  Supporting public and private professional education
280programs designed to increase the awareness and knowledge about
281cancer clinical trials;
282     3.(c)  Providing tools to cancer patients and community-
283based oncologists to aid in the identification of cancer
284clinical trials available in the state; and
285     4.(d)  Creating opportunities for the state's academic
286cancer centers to collaborate with community-based oncologists
287in cancer clinical trials networks.
288     (c)(3)  Efforts to reduce the impact of cancer on disparate
289groups by:
290     1.(a)  Identifying those cancers that disproportionately
291impact certain demographic groups; and
292     2.(b)  Building collaborations designed to reduce health
293disparities as they relate to cancer.
294     (2)  The council may award grants, using a peer-reviewed
295competitive process, from the funds generated under s.
296210.20(2)(c) or funds allocated from other sources to execute
297the purposes set forth in this section. Whenever possible, the
298council shall give preference to proposals that promote
299collaborative efforts between institutions and facilities in
300this state to advance cancer research, as well as the detection
301and treatment of cancer.
302     Section 6.  This act shall take effect July 1, 2007.


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