May 26, 2019
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       Florida Senate - 2010                                    SB 2344
       
       
       
       By Senator Altman
       
       
       
       
       24-01490B-10                                          20102344__
    1                        A bill to be entitled                      
    2         An act relating to cigarette products of nonsettling
    3         manufacturers; creating s. 210.23, F.S.; providing the
    4         purpose of the act; creating s. 210.232, F.S.;
    5         defining terms; creating s. 210.234, F.S.; imposing a
    6         fee on the sale, receipt, purchase, possession,
    7         consumption, handling, distribution, and use of
    8         nonsettling manufacturer cigarettes that are required
    9         to have a stamp affixed or stamp insignia applied to
   10         the package of cigarettes on which tax is otherwise
   11         required to be paid; providing that the fee imposed is
   12         in addition to any other privilege, license, fee, or
   13         tax required or imposed by state law; prescribing
   14         methods to affix a stamp or insignia to the tobacco
   15         products; creating s. 210.236, F.S.; providing the fee
   16         rate for nonsettling manufacturers; creating s.
   17         210.238, F.S.; requiring the Division of Alcoholic
   18         Beverages and Tobacco of the Department of Business
   19         and Professional Regulation to post a directory
   20         listing of all settling manufacturers that have
   21         provided accurate certifications of their products to
   22         calculate its payments under the tobacco settlement
   23         agreement for the relevant year on the Internet
   24         website of the division; providing that any cigarette
   25         of a brand family not on the directory list be
   26         presumptively considered a nonsettling manufacturer
   27         product; creating s. 210.240, F.S.; requiring each
   28         dealer, agent, and distributing agent to file a
   29         report; requiring the report to include certain
   30         specified information; creating s. 210.245, F.S.;
   31         providing penalties for a nonsettling manufacturer
   32         that fails to pay the mandated fees; creating s.
   33         210.246, F.S.; providing for application of the act;
   34         creating s. 210.248, F.S.; authorizing the division to
   35         adopt rules; providing an effective date.
   36  
   37  Be It Enacted by the Legislature of the State of Florida:
   38  
   39         Section 1. Section 210.23, Florida Statutes, is created to
   40  read:
   41         210.23Purpose.—The purpose of ss. 210.23-210.248 is to:
   42         (1)Prevent nonsettling manufacturers from undermining this
   43  state’s policy of discouraging underage smoking by offering
   44  cigarettes and cigarette tobacco products at prices that are
   45  substantially below the prices of cigarettes of other
   46  manufacturers.
   47         (2)Protect the tobacco settlement agreement and its
   48  funding, which has been reduced because of the growth of sales
   49  of nonsettling manufacturer cigarettes by recouping for this
   50  state revenue that is lost because of sales of cigarettes by
   51  nonsettling manufacturers of cigarettes.
   52         (3)Provide funding to enforce and administer any
   53  legislation relating to nonsettling manufacturers.
   54         (4)Provide funding for any other purpose the Legislature
   55  determines.
   56         Section 2. Section 210.232, Florida Statutes, is created to
   57  read:
   58         210.232Definitions.—As used in ss. 210.23-210.248, the
   59  term:
   60         (1)“Agent” has the same meaning as in s. 210.01.
   61         (2)“Brand family” means each style of cigarettes sold
   62  under a common brand name, trademark, logo, symbol, motto,
   63  selling message, recognizable pattern of colors, or other
   64  indication of production identification.
   65         (3)“Cigarette” has the same meaning as in s. 210.01.
   66         (4)“Dealer” has the same meaning as in s. 210.01(5) and
   67  (6).
   68         (5)“Division” has the same meaning as in s. 210.01.
   69         (6)“Distributing agent” has the same meaning as in s.
   70  210.01.
   71         (7)“Distributor” has the same meaning as in s. 210.25.
   72         (8)“Manufacturer” means a person who manufactures,
   73  fabricates, or assembles cigarettes or cigarette tobacco
   74  products for sale or distribution. For purposes of ss. 210.23
   75  210.248, the term includes a person who is the first importer
   76  into the United States of cigarettes manufactured outside the
   77  United States.
   78         (9)“Nonsettling manufacturer” means a manufacturer of
   79  cigarettes which is not a settling manufacturer.
   80         (10)“Nonsettling manufacturer cigarettes” means cigarettes
   81  that are not manufactured by a settling manufacturer.
   82         (11)“Settling manufacturer” means a manufacturer of
   83  cigarettes that:
   84         (a)Signed one of the tobacco settlement agreements before
   85  July 1, 2008; or
   86         (b)Has voluntarily entered into an agreement with this
   87  state, approved by the division, agreeing to terms similar to
   88  those contained in the tobacco settlement agreement described in
   89  paragraph (13)(a), including making annual payments to the state
   90  with respect to the sale, receipt, purchase, possession,
   91  consumption, handling, distribution, and use in this state of
   92  its cigarettes equal to at least the amount of the fee that
   93  would have been due on such cigarettes under ss. 210.23-210.248
   94  for the relevant year if the manufacturer were a nonsettling
   95  manufacturer.
   96         (12)“Settling manufacturer cigarettes” means cigarettes of
   97  a brand family that a settling manufacturer certifies under s.
   98  210.238 is to be deemed its brand family for purposes of
   99  calculating that settling manufacturer’s payments under the
  100  tobacco settlement agreement or other agreement described in
  101  paragraph (11)(b) for the relevant year, including for purposes
  102  of calculating any payment obligations of that settling
  103  manufacturer under that agreement, or any other cigarettes that
  104  are included in calculating payments due to be made by a
  105  settling manufacturer under the tobacco settlement agreement
  106  described in paragraph (13)(a) or other agreement described in
  107  paragraph (11)(b).
  108         (13)“Tobacco settlement agreement” means:
  109         (a)The settlement agreement entered into on August 25,
  110  1997, in settlement of State of Florida v. American Tobacco Co.,
  111  No. 95-1466AH (Fla. 15th Cir. Ct. 1996), and under which the
  112  settling manufacturer undertook payment obligations to the
  113  state; or
  114         (b)The settlement agreement entered into on March 15,
  115  1996, in settlement of State of Florida v. American Tobacco Co.,
  116  No. 95-1466AH (Fla. 15th Cir. Ct. 1996).
  117         Section 3. Section 210.234, Florida Statutes, is created to
  118  read:
  119         210.234Fee imposed.—
  120         (1)A fee is imposed on the sale, receipt, purchase,
  121  possession, consumption, handling, distribution, and use in this
  122  state, of nonsettling manufacturer cigarettes that are required
  123  to have a stamp affixed or stamp insignia applied to a package
  124  of those cigarettes under this chapter or on which tax is
  125  otherwise required to be paid under this chapter.
  126         (2)The fee imposed by this section does not apply to
  127  cigarettes made by a settling manufacturer.
  128         (3)The fee imposed by this section is in addition to any
  129  other privilege, license, fee, or tax required or imposed by
  130  state law.
  131         (4)The fee imposed by ss. 210.23-210.248 shall be
  132  collected from distributors, dealers, agents, and distributing
  133  agents of nonsettling manufacturer cigarettes or from other
  134  persons or entities from whom the tax imposed by this chapter on
  135  such nonsettling manufacturer cigarettes may be collected under
  136  this chapter and in the manner provided by this chapter. The
  137  provisions of ss. 210.01, 210.02, 210.021, 210.03, 210.04,
  138  210.05, 210.06, 210.07, 210.08, 210.09, 210.10, 210.11, 210.12,
  139  210.13, 210.14, 210.15, 210.16, 210.161, 210.18, 210.181,
  140  210.19, 210.20, 210.22, 210.25, 210.30, 210.31, 210.35, 210.40,
  141  210.50, 210.55, 210.60, 210.65, 210.67, 210.70, and 210.75, so
  142  far as lawful or practicable, apply to the fee imposed by ss.
  143  210.23-210.248 and to the collection thereof as if fully set out
  144  in ss. 210.23-210.248. However, any one or more sections may not
  145  apply to the extent the section conflicts with ss. 210.23
  146  210.248.
  147         (5)With respect to nonsettling manufacturer cigarettes,
  148  the division shall prescribe, prepare, and furnish stamps of
  149  such denominations and quantities as may be necessary for the
  150  payment of the fee imposed by ss. 210.23-210.248, and may also
  151  permit the fee to be paid through the use of a stamp insignia to
  152  be applied by metering machines. Such stamps or stamp insignia
  153  are required and shall be sold, affixed, and administered in the
  154  same manner as the stamps and stamp insignia that are
  155  prescribed, prepared, and furnished for the taxes imposed
  156  pursuant to other provisions of this chapter. The division may
  157  prescribe that payment of the fee imposed by ss. 210.23-210.248
  158  and the tax imposed by s. 210.30 shall be by way of a single
  159  stamp or stamp insignia whose value shall be the combined value
  160  of such fee and tax, and which shall be identifiable with such
  161  markings or colorings as may be necessary to distinguish the
  162  stamp or stamp insignia from the stamp or insignia used on
  163  cigarette packages not subject to the fee imposed by ss. 210.23
  164  210.248.
  165         Section 4. Section 210.236, Florida Statutes, is created to
  166  read:
  167         210.236Rate of fee.—A fee is imposed at the rate of 2
  168  cents for each nonsettling manufacturer cigarette.
  169         Section 5. Section 210.238, Florida Statutes, is created to
  170  read:
  171         210.238Settling manufacturer certification and list.—
  172         (1)By July 1, 2010, and annually thereafter not later than
  173  the 30th day of April in each year, each settling manufacturer
  174  shall certify to the Attorney General, on a form prescribed by
  175  the Attorney General, the names of the brand families that are
  176  to be deemed its cigarettes for purposes its tobacco settlement
  177  agreement or other agreement described in s. 210.232(11)(b) for
  178  the relevant year, including for purposes of calculating any
  179  payment obligations of that settling manufacturer under that
  180  agreement in the volume and shares determined under agreement. A
  181  settling manufacturer may not include a brand family in such
  182  certification if it does not deem sales of cigarettes of that
  183  brand family in this state to be its cigarettes for purposes of
  184  the master settlement agreement between 52 states and
  185  territories and participating cigarette manufacturers. Each
  186  settling manufacturer shall update such information in the event
  187  of any change, within 30 calendar days after the date of the
  188  change.
  189         (2)By July 15, 2010, the division shall develop, maintain,
  190  and publish on its Internet website a directory listing of all
  191  settling manufacturers that have provided accurate
  192  certifications under subsection (1). The directory shall list
  193  the brand families of such settling manufacturers included in
  194  such certifications. The division shall update the directory as
  195  necessary in order to add or remove a manufacturer or brand
  196  family and keep the directory in conformity with the
  197  requirements of ss. 210.23-210.248.
  198         (3)The division shall provide the list to each dealer,
  199  agent, or distributing agent authorized to affix stamps under
  200  this chapter, to each distributor, and to any other person upon
  201  request.
  202         (4)Cigarettes of a brand family that is not on the
  203  directory list shall be presumptively considered nonsettling
  204  manufacturer cigarettes to which the fee imposed by ss. 210.23
  205  210.248 applies.
  206         Section 6. Section 210.240, Florida Statutes, is created to
  207  read:
  208         210.240Reports.—
  209         (1)Each dealer, agent, and distributing agent required to
  210  file a report under s. 210.05 or s. 210.09, and each distributor
  211  required to file a return or return under s. 210.55 or s.
  212  210.60, shall, in addition to the information required by those
  213  sections, include in that required report or return each month,
  214  as appropriate:
  215         (a)The number of individual nonsettling manufacturer
  216  cigarettes in packages on which the dealer, agent, distributing
  217  agent, or distributor affixed or was required to affix a stamp
  218  or stamp insignia by the use of a metering machine during the
  219  preceding month;
  220         (b)The amount of the fee imposed by ss. 210.23-210.248
  221  paid on cigarettes described in paragraphs (a); and
  222         (c)Any other information that the division considers
  223  necessary or appropriate to determine the amount of the fee
  224  imposed by ss. 210.23-210.248, to enforce ss. 210.23-210.248, or
  225  to provide the reports showing fees paid for nonsettling
  226  manufacturer cigarette as required by s. 210.242.
  227         (2)The information required under subsection (1) must be
  228  itemized for each place of business and by manufacturer and
  229  brand family.
  230         (3)The requirement to report information under this
  231  section shall be enforced in the same manner as the requirement
  232  to deliver to or file with the division a report or return
  233  required under this chapter.
  234         Section 7. Section 210.245, Florida Statutes, is created to
  235  read:
  236         210.245Penalties for noncompliance.—Nonsettling
  237  manufacturer cigarettes subject to any fee imposed by ss.
  238  210.23-210.248, but upon which the fee has not been paid, shall
  239  be treated as cigarettes for which the tax assessed by this
  240  chapter has not been paid, and all persons selling, receiving,
  241  purchasing, possessing, consuming, handling, distributing, or
  242  using such cigarettes are subject to all penalties imposed by
  243  this chapter for violations of this chapter.
  244         Section 8. Section 210.246, Florida Statutes, is created to
  245  read:
  246         210.246Application.—Sections 210.23-210.248 apply without
  247  regard to s. 210.06(5), or any other law that might be read to
  248  create an exemption for interstate sales.
  249         Section 9. Section 210.248, Florida Statutes, is created to
  250  read:
  251         210.248General powers of the Division of Alcoholic
  252  Beverages and Tobacco.—The Division of Alcoholic Beverages and
  253  Tobacco may adopt rules to administer ss. 210.23-210.248,
  254  including rules that address the imposition, collection, and
  255  enforcement of the fees and required reporting.
  256         Section 10. This act shall take effect July 1, 2010.

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