Florida Senate - 2010 CS for SB 366
By the Committee on Regulated Industries; and Senator Wise
1 A bill to be entitled
2 An act relating to the tax on sales, use, and other
3 transactions; creating s. 212.05995, F.S.; providing
4 definitions; imposing a surtax on the sale of certain
5 smoking pipes and devices; specifying the surtax is in
6 addition to all applicable sales and use taxes;
7 providing for payment of the surtax; providing for
8 administration, collection, and enforcement by the
9 Department of Revenue; providing for the distribution
10 of the surtax proceeds to the Department of
11 Corrections for certain purposes; providing for the
12 deduction of administrative costs; providing an
13 exception from the application of the surtax;
14 prohibiting a retail dealer from selling certain
15 smoking pipes and devices unless the retail dealer has
16 a retail tobacco products dealer permit; providing for
17 the application of ch. 569, F.S., to retail dealers;
18 providing for rulemaking; providing an effective date.
20 Be It Enacted by the Legislature of the State of Florida:
22 Section 1. Section 212.05995, Florida Statutes, is created
23 to read:
24 212.05995 Special provisions; smoking pipes and devices.—
25 (1) As used in this section, the term:
26 (a) “Cigarette” means any roll for smoking, except one of a
27 roll for smoking in which the tobacco is fully naturally
28 fermented, without regard to the kind of tobacco or other
29 substances used in the inner roll or the nature or composition
30 of the material in which the roll is wrapped, and which is made
31 wholly or in part of tobacco, irrespective of size or shape and
32 whether such tobacco is flavored, adulterated or mixed with any
33 other ingredient.
34 (b) “Retail dealer” means any person located inside or
35 outside this state other than a wholesale dealer engaged in the
36 business of selling cigarettes, cigars, or tobacco products,
37 including persons issued a permit pursuant to s. 569.003.
38 (c) “Sale” means any transfer, exchange, or barter for
39 consideration. The term includes a gift by a person engaged in
40 the business of selling tobacco products in exchange for
41 advertising, a gift as a means of evading this section, or a
42 gift for any other purpose.
43 (d) “Tobacco products” means loose tobacco suitable for
44 smoking; snuff; snuff flour; cavendish; plug and twist tobacco;
45 fine cuts and other chewing tobaccos; shorts; refuse scraps;
46 clippings, cuttings, and sweepings of tobacco; and other kinds
47 and forms of tobacco prepared in such manner as to be suitable
48 for chewing.
49 (2) A surtax at the rate of 25 percent applies to the sale
50 of any of the following items, regardless of whether such items
51 are sold for legal purposes or in violation of the law:
52 (a) Metal, wooden, acrylic, glass, stone, plastic, or
53 ceramic smoking pipes, with or without screens, permanent
54 screens, or punctured metal bowls.
55 (b) Water pipes.
56 (c) Carburetion tubes and devices.
57 (d) Chamber pipes.
58 (e) Carburetor pipes.
59 (f) Electric pipes.
60 (g) Air-driven pipes.
61 (h) Chillums.
62 (i) Bongs.
63 (j) Ice pipes or chillers.
64 (3) The surtax is in addition to all applicable taxes
65 imposed by this chapter.
66 (4) The surtax imposed by this section is due on the first
67 day of the month succeeding the month in which the surtax is
68 imposed and shall be paid on or before the 20th day of each
69 month. The surtax shall be paid to the department by electronic
70 funds transfer and shall be accompanied by a form prescribed by
71 the department and initiated by the dealer through an electronic
72 data interchange.
73 (5) Except as provided in this section, the department
74 shall administer, collect, and enforce the surtax pursuant to
75 the same procedures used in the administration, collection, and
76 enforcement of the general state sales tax imposed by this
77 chapter. The provisions of this chapter relating to interest and
78 penalties on delinquent taxes apply to the surtax. The surtax
79 may not be included in the computation of estimated taxes
80 pursuant to s. 212.11, and the dealer’s credit for collecting
81 taxes or fees under s. 212.12 does not apply to the surtax.
82 (6) The department shall deposit monthly all collections it
83 receives from this surtax, less administrative costs, into the
84 Department of Corrections’ Grants and Donations Trust Fund. The
85 Department of Corrections may use these funds only for its
86 substance abuse treatment programs. Administrative costs may not
87 exceed 3 percent of the collections and shall be used to pay the
88 administrative costs incurred in the collection, administration,
89 enforcement, and distribution of the surtax.
90 (7) This section does not apply to a retail dealer that
91 derives all of its gross revenue from the sale of cigarettes,
92 cigars, tobacco products, smoking pipes that are intended to be
93 used with tobacco products, or other items that are intended to
94 be used with tobacco products which are not listed under
95 subsection (2).
96 (8) A retail dealer may not offer for sale any items listed
97 under subsection (2) unless the retail dealer has a retail
98 tobacco products dealer permit under s. 569.003. The provisions
99 of chapter 569 apply to any retail dealer that offers for sale
100 any items listed under subsection (2).
101 (9) The department may adopt rules to administer this
103 Section 2. This act shall take effect January 1, 2011.