HB 4115

1	A bill to be entitled
2	An act relating to cigarette metering and vending
3	machines; amending ss. 210.01, 210.05, 210.07, 210.11,
4	210.12, 210.15, and 210.18, F.S.; deleting provisions
5	authorizing the use of metering machines to affix
6	cigarette tax stamp insignias and pay cigarette taxes;
7	conforming provisions that provide for regulation,
8	enforcement, seizure and forfeiture, rulemaking, and
9	penalties relating to the use of metering machines;
10	specifying that retail dealers are solely responsible
11	for affixing identification stickers to each cigarette
12	vending machine they own, lease, furnish, or operate;
13	providing an effective date.
14
15	Be It Enacted by the Legislature of the State of Florida:
16
17	Section 1.  Subsection (9) of section 210.01, Florida
18	Statutes, is amended to read:
19	210.01  Definitions.-When used in this part the following
20	words shall have the meaning herein indicated:
21	(9)  "Agent" means any person authorized by the Division of
22	Alcoholic Beverages and Tobacco to purchase and affix adhesive
23	or meter stamps under this part.
24	Section 2.  Subsection (1) of section 210.05, Florida
25	Statutes, is amended to read:
26	210.05  Preparation and sale of stamps; discount.-
27	(1)  The tax imposed by this part shall be paid by affixing
28	stamps in the manner herein set forth or by affixing stamp
29	insignia through the device of metering machines authorized in
30	this part.
31	Section 3.  Section 210.07, Florida Statutes, is amended to
32	read:
33	210.07  Vending Metering machines.-
34	(1)(a)  The tax may also be paid through the use of
35	cigarette tax stamp insignia to be applied by the use of
36	metering machines. The division shall prescribe and promulgate
37	appropriate rules and regulations governing the use of metering
38	machines, the procedure for the payment of such cigarette taxes
39	through the use thereof, requiring adequate surety bonds of the
40	users thereof to assure the proper use of such machines and
41	payment of all cigarette taxes that might come due by the users
42	thereof, and all other rules and regulations necessary and
43	proper to govern the use of same.
44	(b)  The provisions of s. 210.05(3)(a) and (b) shall be
45	applicable to cigarette taxes paid through the use of metering
46	machines.
47	(2)  All provisions of this part governing the use of
48	cigarette tax stamps, the compiling of records, the making of
49	reports, permits and revocation of permits, seizures and
50	forfeitures, penalties, and all other provisions pertaining to
51	the payment of cigarette taxes through the use of stamps, shall
52	likewise be applicable to the payment of said taxes through the
53	use of metering machines.
54	(1)(3)  Wholesale or Retail dealers of cigarettes owning,
55	leasing, furnishing, or operating cigarette vending machines
56	shall affix to each such machine, in a conspicuous place, an
57	identification sticker furnished by the division. Every sticker
58	shall show the vending machine serial number and the name and
59	address of the cigarette wholesale or retail dealer owning,
60	leasing, furnishing, or operating said vending machine.
61	(2)(4)  No vending machine shall be allowed to operate in
62	the state that does not have affixed thereto the identification
63	sticker required by this section nor shall any vending machine
64	be allowed to operate in the state that does not display at all
65	times at least one package of each brand of the packages located
66	therein so the same are clearly visible and arranged in such a
67	manner that the cigarette tax stamps or meter impressions of
68	stamps affixed thereto are clearly visible. It shall be the duty
69	of any person, firm or corporation operating a cigarette vending
70	machine in this state to furnish the division the location of
71	the vending machine and to report within 30 days to the division
72	any change of location of the vending machine.
73	Section 4.  Section 210.11, Florida Statutes, is amended to
74	read:
75	210.11  Refunds; sales of stamps and payment of tax.-
76	Whenever any cigarettes upon which stamps have been placed, or
77	upon which the tax has been paid by metering machine, have been
78	sold and shipped into another state for sale or use therein, or
79	have become unfit for use and consumption or unsalable, or have
80	been destroyed, the dealer involved shall be entitled to a
81	refund or credit of the actual amount of the tax paid with
82	respect to such cigarettes less any discount allowed by the
83	division in the sale of the stamps or payment of the tax by
84	metering machine, upon receipt of satisfactory evidence of the
85	dealer's right to receive such refund or credit, provided
86	application for refund or credit is made within 9 months of the
87	date the cigarettes were shipped out of the state, became unfit,
88	or were destroyed. Only the division shall sell, or offer for
89	sale, any stamp or stamps issued under this part. The division
90	may redeem unused stamps lawfully in the possession of any
91	person. The division may prescribe necessary rules and
92	regulations concerning refunds, credits, sales of stamps, and
93	redemptions under the provisions of this part. Appropriation is
94	hereby made out of revenues collected under this part for
95	payment of such allowances.
96	Section 5.  Subsection (1) of section 210.12, Florida
97	Statutes, is amended to read:
98	210.12  Seizures; forfeiture proceedings.-
99	(1)  The state, acting by and through the division, shall
100	be authorized and empowered to seize, confiscate, and forfeit
101	any cigarettes upon which taxes payable hereunder may be unpaid
102	or that are otherwise held in violation of the requirements of
103	this chapter, and also any vending machine or receptacle in
104	which cigarettes upon which taxes have not been paid are held
105	for sale, or any vending machine that does not have affixed
106	thereto the identification sticker required by the provisions of
107	s. 210.07, or which does not display at all times at least one
108	package of each brand of cigarettes located therein so the same
109	is clearly visible and arranged in such a manner that the
110	cigarette tax stamp or meter impression of the stamp affixed
111	thereto is clearly visible. Such seizure may be made by the
112	division, its duly authorized representative, any sheriff or
113	deputy sheriff, or any police officer.
114	Section 6.  Subsection (2) of section 210.15, Florida
115	Statutes, is amended to read:
116	210.15  Permits.-
117	(2)  The division may not furnish stamps or approve the use
118	of meter machines to evidence the payment of the taxes on
119	cigarettes except to qualified wholesale dealers.
120	Section 7.  Subsection (3) of section 210.18, Florida
121	Statutes, is amended to read:
122	210.18  Penalties for tax evasion; reports by sheriffs.-
123	(3)  Any person who falsely or fraudulently makes, forges,
124	alters, or counterfeits any stamp or impression die used in
125	meter machines prescribed by the division under the provisions
126	of this part; or, with intent to evade taxes, jams, tampers
127	with, or alters such a machine; or causes or procures to be
128	falsely or fraudulently made, forged, altered, or counterfeited
129	any such stamp or die; or knowingly and willfully utters,
130	purchases, passes or tenders as true any such false, altered, or
131	counterfeited stamp or die impression; or, with the intent to
132	defraud the state, fails to comply with any other requirement of
133	this part commits a felony of the third degree, punishable as
134	provided in s. 775.082, s. 775.083, or s. 775.084.
135	Section 8.  This act shall take effect July 1, 2012.

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