HB 299

1	A bill to be entitled
2	An act relating to taxation of cigarettes; amending s.
3	210.02, F.S.; increasing the rates of taxes on
4	cigarettes; providing for deposit of increased cigarette
5	tax revenues into the General Revenue Fund; providing an
6	effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1.  Subsections (1), (2), (3), (4), and (5) of
11	section 210.02, Florida Statutes, are amended to read:
12	210.02  Cigarette tax imposed; collection.--
13	(1)  An excise or privilege tax, in addition to all other
14	taxes of every kind imposed by law, is imposed upon the sale,
15	receipt, purchase, possession, consumption, handling,
16	distribution, and use of cigarettes in this state, in the
17	following amounts, except as hereinafter otherwise provided,
18	for cigarettes of standard dimensions:
19	(a)  Upon all cigarettes weighing not more than 3 pounds
20	per thousand, 50 16.95 mills on each cigarette.
21	(b)  Upon all cigarettes weighing more than 3 pounds per
22	thousand and not more than 6 inches long, 133.9 33.9 mills on
23	each cigarette.
24	(c)  Upon all cigarettes weighing more than 3 pounds per
25	thousand and more than 6 inches long, 267.8 67.8 mills on each
26	cigarette.
27	(2)  The description of cigarettes contained in
28	paragraphs (a), (b), and (c) of subsection (1) are hereby
29	declared to be standard as to dimensions for taxing purposes
30	as provided in this law and should any cigarette be received,
31	purchased, possessed, sold, offered for sale, given away, or
32	used of a size other than of standard dimensions, the same
33	shall be taxed at the rate of 4.16 1.41 cents on each such
34	cigarette.
35	(3)  When cigarettes as described in paragraph (1)(a) are
36	packed in varying quantities of 20 cigarettes or less, except
37	manufacturer's free samples authorized under s. 210.04(9), the
38	following rate shall govern:
39	(a)  Packages containing 10 cigarettes or less require a
40	50-cent 16.95-cent tax.
41	(b)  Packages containing more than 10 but not more than
42	20 cigarettes require a 133.9-cent 33.9-cent tax.
43	(4)  When cigarettes as described in paragraph (1)(b) are
44	packed in varying quantities of 20 cigarettes or less, except
45	manufacturer's free samples authorized under s. 210.04(9), the
46	following rates shall govern:
47	(a)  Packages containing 10 cigarettes or less require a
48	133.9-cent 33.9-cent tax.
49	(b)  Packages containing more than 10 but not more than
50	20 cigarettes require a 267.8-cent 67.8-cent tax.
51	(5)  When cigarettes as described in paragraph (1)(c) are
52	packed in varying quantities of 20 cigarettes or less, except
53	manufacturer's free samples authorized under s. 210.04(9), the
54	following rates shall govern:
55	(a)  Packages containing 10 cigarettes or less require a
56	267.8-cent 67.8-cent tax.
57	(b)  Packages containing more than 10 but not more than
58	20 cigarettes require a 400-cent 135.6-cent tax.
59	Section 2.  All revenues collected from the increase in
60	the rate of taxation on cigarettes provided by amendments to
61	s. 210.02, Florida Statutes, made by this act shall be
62	deposited into the General Revenue Fund.
63	Section 3.  This act shall take effect upon becoming a

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