Bill Text: FL S0366 | 2010 | Regular Session | Comm Sub

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-Comm_Sub.html

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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. 
19 
20  Be It Enacted by the Legislature of the State of Florida: 
21 
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.