Bill Text: FL S0366 | 2010 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Retail Sales of Smoking Pipes and Devices [CPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2010-05-27 - Approved by Governor; Chapter No. 2010-118 [S0366 Detail]

Download: Florida-2010-S0366-Introduced.html

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Florida Senate - 2010                                     SB 366 
 
By Senator Wise 
5-00418A-10                                            2010366__ 
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.; imposing a 
4         surtax on the sales of certain smoking pipes and 
5         devices; specifying the surtax is in addition to all 
6         applicable sales and use taxes; specifying 
7         distribution of surtax proceeds to the Department of 
8         Corrections for certain purposes; providing for 
9         deduction of administrative costs; providing a 
10         limitation; providing an effective date. 
11 
12  Be It Enacted by the Legislature of the State of Florida: 
13 
14         Section 1. Section 212.05995, Florida Statutes, is created 
15  to read: 
16         212.05995 Special provisions; smoking pipes and devices.— 
17         (1) A surtax at the rate of 25 percent is charged on the 
18  sales price of any of the following items, regardless of whether 
19  such items are sold for legal purposes or in violation of the 
20  law: 
21         (a) Metal, wooden, acrylic, glass, stone, plastic, or 
22  ceramic smoking pipes, with or without screens, permanent 
23  screens, or punctured metal bowls. 
24         (b) Water pipes. 
25         (c) Carburetion tubes and devices. 
26         (d) Chamber pipes. 
27         (e) Carburetor pipes. 
28         (f) Electric pipes. 
29         (g) Air-driven pipes. 
30         (h) Chillums. 
31         (i) Bongs. 
32         (j) Ice pipes or chillers. 
33         (2) The surtax shall be in addition to all applicable taxes 
34  imposed by this chapter. 
35         (3) Collections received by the department from this sales 
36  surtax, less costs of administration of this section, shall be 
37  paid and returned monthly to the Department of Corrections for 
38  use in accordance with the provisions of this section. 
39  Administrative costs may not exceed 3 percent of the collections 
40  and shall be used to pay the administrative costs incurred in 
41  the collection, administration, enforcement, and distribution of 
42  such tax. 
43         Section 2. This act shall take effect July 1, 2010.