Florida Statutes Part II - Tax On Tobacco Products Other Than Cigarettes Or Cigars (Ss. 210.25-210.75)

• 210.25 - Definitions.
  As used in this part:(1) “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this...
• 210.276 - Surcharge On Tobacco Products.
  (1) A surcharge is levied upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products at...
• 210.30 - Tax On Tobacco Products; Exemptions.
  (1) A tax is hereby imposed upon all tobacco products in this state and upon any person engaged in business as a distributor thereof at the...
• 210.31 - Payment Of Taxes By Electronic Funds Transfer.
  The Secretary of Business and Professional Regulation may require a distributor who sells tobacco products within the state to remit by electronic funds transfer any...
• 210.35 - Distributor’s License Required; Application; Out-of-state Applicant.
  (1) No person shall engage in the business of selling or dealing in tobacco products as a distributor in any place of business in this state...
• 210.40 - License Fees; Surety Bond; Application For Each Place Of Business.
  Each application for a distributor’s license shall be accompanied by a fee of $25. The application shall also be accompanied by a corporate surety bond...
• 210.405 - Initial Temporary Permits For Other Tobacco Products.
  When a person has filed a completed application which does not on its face disclose any reason for denying a permit for other tobacco products...
• 210.45 - Issuance, Expiration, And Display Of Licenses; License Not Transferable.
  Upon receipt of an application in proper form and payment of the required license fee, the division shall, unless otherwise provided by this part, issue...
• 210.50 - Revocation Or Suspension Of License.
  (1) The division is authorized upon sufficient cause appearing of the violation of any of the provisions of this part by any distributor licensed under this...
• 210.51 - Renewal Of Permit.
  (1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a penalty...
• 210.55 - Distributors; Monthly Returns.
  (1) On or before the 10th of each month, every taxpayer with a place of business in this state shall file a return with the division...
• 210.60 - Books, Records, And Invoices To Be Kept And Preserved; Inspection By Agents Of Division.
  Every distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products...
• 210.65 - Penalties For Tax Evasion.
  (1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules promulgated...
• 210.67 - Refunds.
  Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of...
• 210.70 - Disposition Of Funds.
  As collections from the taxes imposed under this part are received by the division, it shall pay the same into the General Revenue Fund.History.—s. 1,...
• 210.75 - Administration.
  (1) The division, under the applicable rules of the Department of Management Services, shall have the power to employ such employees and assistants and to incur...

Last modified: September 23, 2016