Florida Senate - 2023 SB 756
By Senator Calatayud
38-00922-23 2023756__
1 A bill to be entitled
2 An act relating to cigarette tax distributions;
3 amending s. 210.20, F.S.; providing specified
4 distributions of cigarette tax collections to the
5 Board of Directors of the Sylvester Comprehensive
6 Cancer Center at the University of Miami Health System
7 and the Board of Directors of the University of
8 Florida Health Shands Cancer Hospital during specified
9 periods; providing authorized uses of the funds;
10 specifying a minimum annual distribution; reenacting
11 s. 210.205, F.S., relating to cigarette tax
12 distribution reporting, to incorporate the amendment
13 made to s. 210.20, F.S., in a reference thereto;
14 providing an effective date.
15
16 Be It Enacted by the Legislature of the State of Florida:
17
18 Section 1. Paragraph (b) of subsection (2) of section
19 210.20, Florida Statutes, is amended to read:
20 210.20 Employees and assistants; distribution of funds.—
21 (2) As collections are received by the division from such
22 cigarette taxes, it shall pay the same into a trust fund in the
23 State Treasury designated “Cigarette Tax Collection Trust Fund”
24 which shall be paid and distributed as follows:
25 (b) Beginning July 1, 2004, and continuing through June 30,
26 2013, the division shall from month to month certify to the
27 Chief Financial Officer the amount derived from the cigarette
28 tax imposed by s. 210.02, less the service charges provided for
29 in s. 215.20 and less 0.9 percent of the amount derived from the
30 cigarette tax imposed by s. 210.02, which shall be deposited
31 into the Alcoholic Beverage and Tobacco Trust Fund, specifying
32 an amount equal to 1.47 percent of the net collections, and that
33 amount shall be paid to the Board of Directors of the H. Lee
34 Moffitt Cancer Center and Research Institute, established under
35 s. 1004.43, by warrant drawn by the Chief Financial Officer.
36 Beginning July 1, 2014, and continuing through June 30, 2021,
37 the division shall from month to month certify to the Chief
38 Financial Officer the amount derived from the cigarette tax
39 imposed by s. 210.02, less the service charges provided for in
40 s. 215.20 and less 0.9 percent of the amount derived from the
41 cigarette tax imposed by s. 210.02, which shall be deposited
42 into the Alcoholic Beverage and Tobacco Trust Fund, specifying
43 an amount equal to 4.04 percent of the net collections, and that
44 amount shall be paid to the Board of Directors of the H. Lee
45 Moffitt Cancer Center and Research Institute, established under
46 s. 1004.43, by warrant drawn by the Chief Financial Officer.
47 Beginning July 1, 2021, and continuing through June 30, 2023
48 2024, the division shall from month to month certify to the
49 Chief Financial Officer the amount derived from the cigarette
50 tax imposed by s. 210.02, less the service charges provided for
51 in s. 215.20 and less 0.9 percent of the amount derived from the
52 cigarette tax imposed by s. 210.02, which shall be deposited
53 into the Alcoholic Beverage and Tobacco Trust Fund, specifying
54 an amount equal to 7 percent of the net collections, and that
55 amount shall be paid to the Board of Directors of the H. Lee
56 Moffitt Cancer Center and Research Institute, established under
57 s. 1004.43, by warrant drawn by the Chief Financial Officer.
58 Beginning July 1, 2023, and continuing through June 30, 2024,
59 the division shall from month to month certify to the Chief
60 Financial Officer the amount derived from the cigarette tax
61 imposed by s. 210.02, less the service charges provided for in
62 s. 215.20 and less 0.9 percent of the amount derived from the
63 cigarette tax imposed by s. 210.02, which shall be deposited
64 into the Alcoholic Beverage and Tobacco Trust Fund, specifying
65 an amount equal to 21 percent of the net collections, and one
66 third of that amount shall be paid to the Board of Directors of
67 the H. Lee Moffitt Cancer Center and Research Institute,
68 established under s. 1004.43; one-third of that amount shall be
69 paid to the Board of Directors of the Sylvester Comprehensive
70 Cancer Center at the University of Miami Health System; and one
71 third of that amount shall be paid to the Board of Directors of
72 the University of Florida Health Shands Cancer Hospital, by
73 warrant drawn by the Chief Financial Officer. Beginning July 1,
74 2024, and continuing through June 30, 2054, the division shall
75 from month to month certify to the Chief Financial Officer the
76 amount derived from the cigarette tax imposed by s. 210.02, less
77 the service charges provided for in s. 215.20 and less 0.9
78 percent of the amount derived from the cigarette tax imposed by
79 s. 210.02, which shall be deposited into the Alcoholic Beverage
80 and Tobacco Trust Fund, specifying an amount equal to 30 10
81 percent of the net collections, and one-third of that amount
82 shall be paid to the Board of Directors of the H. Lee Moffitt
83 Cancer Center and Research Institute, established under s.
84 1004.43; one-third of that amount shall be paid to the Board of
85 Directors of the Sylvester Comprehensive Cancer Center at the
86 University of Miami Health System; and one-third of that amount
87 shall be paid to the Board of Directors of the University of
88 Florida Health Shands Cancer Hospital, by warrant drawn by the
89 Chief Financial Officer. These funds are appropriated monthly
90 out of the Cigarette Tax Collection Trust Fund, to be used for
91 lawful purposes, including constructing, furnishing, equipping,
92 financing, operating, and maintaining cancer research and
93 clinical and related facilities; furnishing, equipping,
94 operating, and maintaining other properties owned or leased by
95 the H. Lee Moffitt Cancer Center and Research Institute, the
96 Sylvester Comprehensive Cancer Center, and the University of
97 Florida Health Shands Cancer Hospital; and paying costs incurred
98 in connection with purchasing, financing, operating, and
99 maintaining such equipment, facilities, and properties. In
100 fiscal years 2023-2024 2004-2005 and thereafter, the
101 appropriation to the H. Lee Moffitt Cancer Center and Research
102 Institute, the Sylvester Comprehensive Cancer Center, or the
103 University of Florida Health Shands Cancer Hospital authorized
104 by this paragraph shall not be less than the amount that would
105 have been paid to the H. Lee Moffitt Cancer Center and Research
106 Institute in fiscal year 2001-2002, had this paragraph been in
107 effect.
108 Section 2. For the purpose of incorporating the amendment
109 made by this act to section 210.20, Florida Statutes, in a
110 reference thereto, section 210.205, Florida Statutes, is
111 reenacted to read:
112 210.205 Cigarette tax distribution reporting.—By March 15
113 of each year, each entity that received a distribution pursuant
114 to s. 210.20(2)(b) in the preceding calendar year shall report
115 to the Office of Economic and Demographic Research the following
116 information:
117 (1) An itemized accounting of all expenditures of the funds
118 distributed in the preceding calendar year, including amounts
119 spent on debt service.
120 (2) A statement indicating what portion of the distributed
121 funds have been pledged for debt service.
122 (3) The original principal amount and current debt service
123 schedule of any bonds or other borrowing for which the
124 distributed funds have been pledged for debt service.
125 Section 3. This act shall take effect upon becoming a law.