Florida Senate - 2009                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 1840
       
       
       
       
       
       
                                Barcode 143642                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 3/F/2R          .                                
             04/16/2009 03:09 PM       .                                
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       Senator Crist moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 418 - 527
    4  and insert:
    5         Section 9. Subsection (5) of section 210.05, Florida
    6  Statutes, is amended to read:
    7         210.05 Preparation and sale of stamps; discount.—
    8         (5) Cigarettes sold to the Seminole Indian Tribe of Florida
    9  shall be administered as provided in s. 210.1801. Agents or
   10  wholesale dealers may sell stamped but untaxed cigarettes to the
   11  Seminole Indian Tribe, or to members thereof, for retail sale.
   12  Agents or wholesale dealers shall treat such cigarettes and the
   13  sale thereof in the same manner, with respect to reporting and
   14  stamping, as other sales under this part, but agents or
   15  wholesale dealers shall not collect from the purchaser the tax
   16  imposed by s. 210.02. The purchaser hereunder shall be
   17  responsible to the agent or wholesale dealer for the services
   18  and expenses incurred in affixing the stamps and accounting
   19  therefor.
   20         Section 10. Section 210.1801, Florida Statutes, is created
   21  to read:
   22         210.1801Administration of Indian-stamped cigarettes and
   23  other tobacco products; penalties for possession by non-tribal
   24  members.—
   25         (1)Agents or wholesale dealers may sell stamped but
   26  untaxed cigarettes to the Seminole Indian Tribe of Florida, or
   27  to members thereof, and to the Miccosukee Tribe of Florida
   28  Indians, or to members thereof, for retail sale to tribal
   29  members and nontribal members who purchase cigarettes from
   30  retailers or other facilities licensed to engage in the sale of
   31  tobacco products which are located on tribal land. Agents or
   32  wholesale dealers shall treat such cigarettes and the sale
   33  thereof in a fashion that distinguishes these cigarettes from
   34  those distributed or sold to and by retailers that are not
   35  located on tribal land by affixing a stamp that indicates the
   36  cigarettes as Indian cigarettes and agents, tribal retailer or
   37  facility, or wholesale dealers shall not collect from the
   38  purchaser the tax imposed by s. 210.02 or the surcharge impose
   39  by s. 210.011. The purchaser which offers cigarettes for sale or
   40  resell is responsible to the agent or wholesale dealer from
   41  which the Indian cigarettes were purchased for the services and
   42  expenses incurred in affixing the stamps and accounting thereof.
   43         (2)Agents or wholesale dealers may sell stamped but
   44  untaxed tobacco products as defined by s. 210.25(11) to the
   45  Seminole Indian Tribe of Florida, or to members thereof, and to
   46  the Miccosukee Tribe of Florida Indians, or to members thereof,
   47  for retail sale. Agents or wholesale dealers shall treat such
   48  tobacco products and the sale thereof in a fashion that
   49  distinguishes these tobacco products from those distributed or
   50  sold to persons who are not tribal members or entities by
   51  affixing a stamp that indicates the cigarettes as Indian
   52  cigarettes and the tobacco products as Indian tobacco products
   53  and agents, wholesale dealers, or retailers on tribal land shall
   54  not collect from the purchaser the tax imposed by s. 210.02 or
   55  s. 210.30, or the surcharge imposed by s. 210.011 or s. 210.211.
   56  Such stamps shall identify the tribe, or member thereof, to
   57  which the cigarettes are sold. The purchaser is responsible to
   58  the agent or wholesale dealer for the services and expenses
   59  incurred in affixing the stamps and accounting thereof.
   60         (3)For purposes of this chapter, cigarettes stamped in a
   61  fashion that indicates them to be Indian cigarettes shall be
   62  known as “Indian cigarettes” and tobacco products that are
   63  stamped in a fashion that indicates the products to be Indian
   64  tobacco products shall be known as “Indian tobacco products.”
   65         (4)Excepting manufacturers or distributors licensed under
   66  the cigarette law and state bonded warehouses, a nontribal
   67  member who possesses an amount of Indian cigarettes or Indian
   68  tobacco products in excess of three cartons, and which
   69  cigarettes were purchased by such possessor on tribal land in
   70  accordance with the laws of the place where purchased and
   71  brought into this state by such possessor, commits a misdemeanor
   72  of the first degree, punishable as provided in s. 775.082 or s.
   73  775.084 and is liable for a fine of $1,000 or five times the
   74  retail value of the cigarettes involved, whichever is greater.
   75  The provisions of s. 210.18(4)(b) do not apply to Indian
   76  cigarettes.
   77         (5)(a)The division shall conduct a public-awareness
   78  campaign regarding the penalties for possession of illegal
   79  quantities of cigarettes or tobacco products which are purchased
   80  in violation of chapter 210. A notice must be conspicuously
   81  displayed in every location where cigarettes or other tobacco
   82  products are sold which contains the following provision in
   83  conspicuous type: INTRASTATE POSSESSION, SALE, OR TRANSPORT OF
   84  CIGARETTES BEARING INDIAN STAMPS BY NONTRIBAL MEMBERS WHEN THE
   85  AMOUNT POSSESSED, SOLD, OR TRANSPORTED BY A NONTRIBAL MEMBER
   86  EXCEEDS THREE CARTONS OF CIGARETTES IS A FIRST DEGREE
   87  MISDEMEANOR AND MAY RESULT IN IMPRISONMENT AND FINES OF $1000 OR
   88  FIVE TIMES THE RETAIL VALUE OF THE CIGARETTES OR TOBACCO
   89  PRODUCTS, WHICHEVER IS GREATER.” This notice must be provided at
   90  the expense of the retail dealer.
   91         (b)For purposes of this section, the term “intrastate
   92  possession, sale, or transport” means any transaction involving
   93  the acquisition, commercial trade or sale, or conveyance of
   94  tobacco products which are purchased by an individual on land
   95  which is not governed by the laws of this state and brought into
   96  this state by such person.
   97         (6)(a) A sheriff, deputy sheriff, police officer, or state
   98  law enforcement officer, upon the seizure of any Indian
   99  cigarettes or Indian tobacco products in the possession of non
  100  tribal members under this section, shall promptly report the
  101  seizure to the division or its representative, together with a
  102  description of all such cigarettes and tobacco products seized,
  103  so that the state may be kept informed as to the size and
  104  magnitude of the illicit cigarette business. The division shall
  105  keep records showing the number of seizures and seized
  106  cigarettes reported to, or seized by, the division.
  107         (b)The office of the sheriff, deputy sheriff, police
  108  officer, or state law enforcement agency that conducted the
  109  seizure is entitled to retain 50 percent of any fine recovered.
  110  Any such funds received may be used only for purposes of
  111  enhanced law enforcement activities.
  112         (7)Subsections (4) and (6) do not apply to cigarette and
  113  tobacco products sold to a tribe that has entered into an
  114  approved compact with the state which provides for revenue
  115  sharing between the tribe and the state relating to the
  116  imposition and collection of the taxes imposed by ss. 210.02 and
  117  210.30, and the surcharges imposed by ss. 210.011 and 210.211.
  118  Any compact must at a minimum provide for the state to receive
  119  as revenue sharing from the tribe the full amounts of the
  120  surcharges imposed by ss. 210.011 and 210.211.Upon the approval
  121  of a compact meeting the requirements of this subsection, the
  122  notice required in subsection (5) shall be modified to include:
  123  IT IS NOT A VIOLATION FOR NONTRIBAL MEMBERS TO POSSESS
  124  CIGARETTES OR TOBACCO PRODUCTS BEARING THE STAMP OF (Insert name
  125  of tribe for which compact has been established). Upon the
  126  approval of a compact meeting the conditions specified above
  127  with all Indian tribes, subsection (5) is no longer applicable.
  128         Section 11. There is appropriated the sum of $50,000 to the
  129  Division of Alcoholic Beverages and Tobacco of the Department of
  130  Business and Professional Regulation for the purposes of
  131  conducting the public awareness campaign required under s.
  132  210.1801(5), Florida Statutes.
  133         Section 12. This act shall take effect July 1, 2009.
  134  
  135  ================= T I T L E  A M E N D M E N T ================
  136         And the title is amended as follows:
  137         Delete lines 43 - 70
  138  and insert:
  139         delinquent payments; amending s. 210.05, F.S.;
  140         conforming provisions to changes made by the act;
  141         creating s. 210.1801, F.S.; providing for the
  142         administration of Indian-stamped cigarettes and other
  143         tobacco products; providing that agents of the
  144         Division of Alcoholic Beverages and Tobacco of the
  145         Department of Business and Professional Regulation or
  146         wholesale dealers may sell stamped but untaxed
  147         cigarettes and tobacco products to the Seminole Indian
  148         Tribe of Florida and the Miccosukee Tribe of Florida
  149         Indians for retail sale to tribal members; prohibiting
  150         an agent or wholesale dealer from collecting from the
  151         purchaser certain taxes or surcharges imposed by law;
  152         requiring that cigarette and other tobacco product
  153         stamps identify the tribe, or member thereof, to which
  154         the cigarettes are sold; providing for
  155         criminalpenalties; providing for a fine; requiring the
  156         division to conduct a public-awareness campaign
  157         relating to the criminal possession of cigarettes or
  158         tobacco products in violation of the law; providing
  159         for the content of the notice required by law;
  160         defining the term “intrastate possession, sale, or
  161         transport;” requiring law enforcement agencies to
  162         report the seizure of Indian cigarettes or Indian
  163         tobacco products by nontribal members; providing that
  164         law enforcement agencies my retain a specified
  165         percentage of the fines recovered from the seizures;
  166         providing for an exemption applicable to signatories
  167         of an approved compact that provides for revenue
  168         sharing between the tribe and the state; providing for
  169         an appropriation; providing an effective date.