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       Florida Senate - 2010                              CS for SB 366
       By the Committee on Regulated Industries; and Senator Wise
       580-02455-10                                           2010366c1
    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
  102  section.
  103         Section 2. This act shall take effect January 1, 2011.

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