Part I Tax On Cigarettes 210.01 – 210.22
Part II Tax On Tobacco Products Other Than Cigarettes or Cigars 210.25 – 210.75

Terms Used In Florida Statutes > Chapter 210

  • active military service: as used in this chapter shall signify active duty in the Florida defense force or federal service in training or on active duty with any branch of the Armed Forces or Reservists of the Armed Forces, the Florida National Guard, the Coast Guard of the United States, and service of all officers of the United States Public Health Service detailed by proper authority for duty with the Armed Forces, and shall include the period during which a person in military service is absent from duty on account of sickness, wounds, leave, or other lawful cause. See Florida Statutes 210.70
  • Administrative Procedures Committee: means a committee designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 88.6011
  • Advisory body: means any board, commission, committee, council, or authority, however selected, whose total budget, appropriations, or authorized expenditures constitute less than 1 percent of the budget of each agency it serves or $100,000, whichever is less, and whose powers, jurisdiction, and authority are solely advisory and do not include the final determination or adjudication of any personal or property rights, duties, or obligations, other than those relating to its internal operations. See Florida Statutes 112.312
  • agency: means any official, officer, commission, board, authority, council, committee, or department of the executive branch or the judicial branch of state government as defined in chapter 216. See Florida Statutes 110.107
  • Agency: means any state, regional, county, local, or municipal government entity of this state, whether executive, judicial, or legislative; any department, division, bureau, commission, authority, or political subdivision of this state therein; any public school, community college, or state university; or any special district as defined in…. See Florida Statutes 112.312
  • Agent: means any person authorized by the Division of Alcoholic Beverages and Tobacco to purchase and affix adhesive stamps under this part. See Florida Statutes 210.01
  • Authority: means the Santa Rosa Bay Bridge Authority. See Florida Statutes 348.966
  • Authorized position: means a position included in an approved budget. See Florida Statutes 110.107
  • Bonds: means and includes the notes, bonds, refunding bonds, or other evidences of indebtedness or obligations, in either temporary or definitive form, which the authority is authorized to issue pursuant to this part. See Florida Statutes 348.966
  • Breach of the public trust: means a violation of a provision of the State Constitution or this part which establishes a standard of ethical conduct, a disclosure requirement, or a prohibition applicable to public officers or employees in order to avoid conflicts between public duties and private interests, including, without limitation, a violation of…. See Florida Statutes 112.312
  • Broadband level: means all positions that are sufficiently similar in knowledge, skills, and abilities; the kind or subject matter of work; the level of difficulty or the level of responsibilities; and the qualification requirements of the work so as to warrant the same treatment with respect to title, pay band, and other personnel transactions. See Florida Statutes 110.107
  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Florida Statutes 210.25
  • Business associate: means any person or entity engaged in or carrying on a business enterprise with a public officer, public employee, or candidate as a partner, joint venturer, corporate shareholder where the shares of such corporation are not listed on any national or regional stock exchange, or coowner of property. See Florida Statutes 112.312
  • Business entity: means any corporation, partnership, limited partnership, company, limited liability company, proprietorship, firm, enterprise, franchise, association, self-employed individual, or trust, whether fictitiously named or not, doing business in this state. See Florida Statutes 112.312
  • Candidate: means any person who has filed a statement of financial interest and qualification papers, has subscribed to the candidate's oath as required by…. See Florida Statutes 112.312
  • Cigarette: means any roll for smoking, except one of which the tobacco is fully naturally fermented, without regard to the kind of tobacco or other substances used in the inner roll or the nature or composition of the material in which the roll is wrapped, which is made wholly or in part of tobacco irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient. See Florida Statutes 210.01
  • Classification plan: means a formal description of the concepts, rules, job family definitions, occupational group characteristics, and occupational profiles used in the classification of positions. See Florida Statutes 110.107
  • Commission: means the Commission on Ethics created by…. See Florida Statutes 112.312
  • conflict of interest: means a situation in which regard for a private interest tends to lead to disregard of a public duty or interest. See Florida Statutes 112.312
  • Consumer: means any person who has title to or possession of tobacco products in storage for use or other consumption in this state. See Florida Statutes 210.25
  • Correctional officer: means any person, other than a warden, who is appointed or employed full time by the state or any political subdivision thereof whose primary responsibility is the supervision, protection, care, custody, or control of inmates within a correctional institution; and includes correctional probation officers, as defined in…. See Florida Statutes 112.531
  • Corruptly: means done with a wrongful intent and for the purpose of obtaining, or compensating or receiving compensation for, any benefit resulting from some act or omission of a public servant which is inconsistent with the proper performance of his or her public duties. See Florida Statutes 112.312
  • Counterfeit cigarettes: means cigarettes that have false manufacturing labels, tobacco product packs with counterfeit tax stamps, or any combination thereof. See Florida Statutes 210.01
  • County: means Santa Rosa County. See Florida Statutes 348.966
  • Court: means the court of legal jurisdiction in the context in which the term is used in this chapter. See Florida Statutes 397.311
  • Dealer: means any wholesale dealer as hereinafter defined. See Florida Statutes 210.01
  • Demotion: means the changing of the classification of an employee to a broadband level having a lower maximum salary; or the changing of the classification of an employee to a broadband level having the same or a higher maximum salary but a lower level of responsibility. See Florida Statutes 110.107
  • Department: means the Department of Management Services. See Florida Statutes 110.107
  • Department: means the Department of Transportation. See Florida Statutes 348.966
  • Disclosure period: means the taxable year for the person or business entity, whether based on a calendar or fiscal year, immediately preceding the date on which, or the last day of the period during which, the financial disclosure statement required by this part is required to be filed. See Florida Statutes 112.312
  • Dismissal: means a disciplinary action taken by an agency pursuant to…. See Florida Statutes 110.107
  • Distributing agent: means every person, firm or corporation in this state who acts as an agent for any person, firm or corporation outside or inside the state by receiving cigarettes in interstate or intrastate commerce and storing such cigarettes subject to distribution or delivery upon order from said principal to wholesale dealers and other distributing agents inside or outside this state. See Florida Statutes 210.01
  • Distributor: means :
    (a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products for sale;
    (b) Any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
    (c) Any person engaged in the business of selling tobacco outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers. See Florida Statutes 210.25
  • Division: means the Division of Bond Finance of the State Board of Administration. See Florida Statutes 348.966
  • Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.01
  • Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.25
  • Employing agency: means any agency authorized to employ personnel to carry out the responsibilities of the agency under the provisions of chapter 20 or other law. See Florida Statutes 110.107
  • Employing agency: means any municipality or the state or any political subdivision thereof, including authorities and special districts, which employs firefighters. See Florida Statutes 112.81
  • Established position: means an authorized position that has been classified in accordance with a classification and pay plan as provided by law. See Florida Statutes 110.107
  • Exporter: means a person who transports tax-exempt cigarettes into this state under bond for delivery beyond the borders of this state. See Florida Statutes 210.01
  • Firefighter: means a firefighter certified under chapter 633. See Florida Statutes 110.107
  • Firefighter: means a person who is certified in compliance with…. See Florida Statutes 112.81
  • First sale: means the first use or consumption of cigarettes within this state. See Florida Statutes 210.01
  • Full-time position: means a position authorized for the entire normally established work period, whether daily, weekly, monthly, or annually. See Florida Statutes 110.107
  • Furlough: means a temporary reduction in the regular hours of employment in a pay period, or temporary leave without pay for one or more pay periods, with a commensurate reduction in pay, which is necessitated by a projected deficit in any fund that supports salary and benefit appropriations. See Florida Statutes 110.107
  • Importer: means any person with a valid permit under 26 U. See Florida Statutes 210.01
  • intangible personal property: means property as defined in…. See Florida Statutes 112.312
  • Interrogation: means the questioning of a firefighter by an employing agency in connection with a formal investigation or an administrative proceeding but shall not include arbitration or civil service proceedings. See Florida Statutes 112.81
  • Law enforcement officer: means any person, other than a chief of police, who is employed full time by any municipality or the state or any political subdivision thereof and whose primary responsibility is the prevention and detection of crime or the enforcement of the penal, traffic, or highway laws of this state; and includes any person who is appointed by the sheriff as a deputy sheriff pursuant to…. See Florida Statutes 112.531
  • Layoff: means termination of employment due to a shortage of funds or work, or a material change in the duties or organization of an agency, including the outsourcing or privatization of an activity or function previously performed by career service employees. See Florida Statutes 110.107
  • Legislative Auditing Committee: means a committee or committees designated by joint rule of the Legislature, by the President of the Senate or the Speaker of the House of Representatives, or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 88.6011
  • Liability: means any monetary debt or obligation owed by the reporting person to another person, entity, or governmental entity, except for credit card and retail installment accounts, taxes owed unless reduced to a judgment, indebtedness on a life insurance policy owed to the company of issuance, contingent liabilities, or accrued income taxes on net unrealized appreciation. See Florida Statutes 112.312
  • Manufacturer: means any domestic person or entity with a valid permit under 26 U. See Florida Statutes 210.01
  • Manufacturer: means any person who manufactures and sells tobacco products. See Florida Statutes 210.25
  • Material interest: means direct or indirect ownership of more than 5 percent of the total assets or capital stock of any business entity. See Florida Statutes 112.312
  • Materially affected: means involving an interest in real property located within the jurisdiction of the official's agency or involving an investment in a business entity, a source of income or a position of employment, office, or management in any business entity located within the jurisdiction or doing business within the jurisdiction of the official's agency which is or will be affected in a substantially different manner or degree than the manner or degree in which the public in general will be affected or, if the matter affects only a special class of persons, then affected in a substantially different manner or degree than the manner or degree in which such class will be affected. See Florida Statutes 112.312
  • Members: means the governing body of the authority, and "member" means one of the individuals constituting such governing body. See Florida Statutes 348.966
  • minor: includes any person who has not attained the age of 18 years. See Florida Statutes 88.6011
  • oath: includes affirmations. See Florida Statutes 88.6011
  • Occupation: means all positions that are sufficiently similar in knowledge, skills, abilities, and the kind or subject matter of work. See Florida Statutes 110.107
  • Occupational group: means a group of occupations that are sufficiently similar in the kind of work performed to warrant the use of the same performance factors in determining the level of complexity for all occupations in that occupational group. See Florida Statutes 110.107
  • Office of Program Policy Analysis and Government Accountability: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 88.6011
  • Official records: means each instrument that the clerk of the circuit court is required or authorized to record in one general series called "Official Records" as provided for in…. See Florida Statutes 110.1228
  • Package: means the individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made. See Florida Statutes 210.01
  • Part-time position: means a position authorized for less than the entire normally established work period, whether daily, weekly, monthly, or annually. See Florida Statutes 110.107
  • Parties materially related to the complaint at issue: means any other public officer or employee within the same agency as the alleged violator who has engaged in the same conduct as that alleged in the complaint, or any other public officer or employee who has participated with the alleged violator in the alleged violation as a coconspirator or as an aider and abettor. See Florida Statutes 112.312
  • Pay band: means the minimum salary, the maximum salary, and intermediate rates that are payable for work in a specific broadband level. See Florida Statutes 110.107
  • Pay plan: means a formal description of the philosophy, methods, procedures, and salary schedules for competitively compensating employees at market-based rates for work performed. See Florida Statutes 110.107
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 88.6011
  • Persons: means any individual, copartnership, society, club, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See Florida Statutes 210.01
  • Place of business: means any place where cigarettes are sold or where cigarettes are stored or kept for the purpose of sale or consumption; or if cigarettes are sold from a vending machine the place in which the vending machine is located. See Florida Statutes 210.01
  • Place of business: means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine. See Florida Statutes 210.25
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 88.6011
  • Position: means the work, consisting of duties and responsibilities, assigned to be performed by an officer or employee. See Florida Statutes 110.107
  • Promotion: means the changing of the classification of an employee to a broadband level having a higher maximum salary; or the changing of the classification of an employee to a broadband level having the same or a lower maximum salary but a higher level of responsibility. See Florida Statutes 110.107
  • Purchasing agent: means a public officer or employee having the authority to commit the expenditure of public funds through a contract for, or the purchase of, any goods, services, or interest in real property for an agency, as opposed to the authority to request or requisition a contract or purchase by another person. See Florida Statutes 112.312
  • Reassignment: means moving an employee from a position in one broadband level to a different position in the same broadband level or to a different broadband level having the same maximum salary. See Florida Statutes 110.107
  • Reclassification: means the changing of an established position in one broadband level in an occupational group to a higher or lower broadband level in the same occupational group or to a broadband level in a different occupational group. See Florida Statutes 110.107
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 88.6011
  • representation: means actual physical attendance on behalf of a client in an agency proceeding, the writing of letters or filing of documents on behalf of a client, and personal communications made with the officers or employees of any agency on behalf of a client. See Florida Statutes 112.312
  • Retail dealer: means any person located inside or outside this state other than a wholesale dealer engaged in the business of selling cigarettes, including persons issued a permit pursuant to…. See Florida Statutes 210.01
  • Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Florida Statutes 210.25
  • Sale: means any transfer, exchange or barter in any manner, or by any means whatever. See Florida Statutes 210.01
  • sale: includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose. See Florida Statutes 210.25
  • Secretary: means the Secretary of Management Services. See Florida Statutes 110.107
  • Shared employment: means part-time career employment in which the duties and responsibilities of a full-time position in the career service are divided among part-time employees who are eligible for the position and who receive career service benefits and wages pro rata. See Florida Statutes 110.107
  • Source: means the name, address, and description of the principal business activity of a person or business entity. See Florida Statutes 112.312
  • Stabilization: means :
    (a) Alleviation of a crisis condition; or
    (b) Prevention of further deterioration,

    and connotes short-term emergency treatment. See Florida Statutes 397.311

  • stamps: means the indicia required to be placed on cigarette packages which evidence payment of the surcharge on cigarettes under…. See Florida Statutes 210.01
  • Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Florida Statutes 210.25
  • Substance abuse: means the misuse or abuse of, or dependence on alcohol, illicit drugs, or prescription medications. See Florida Statutes 397.311
  • substance abuse impaired: means a condition involving the use of alcoholic beverages or any psychoactive or mood-altering substance in such a manner as to induce mental, emotional, or physical problems and cause socially dysfunctional behavior. See Florida Statutes 397.311
  • Suspension: means a disciplinary action taken by an agency pursuant to…. See Florida Statutes 110.107
  • Tobacco products: means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but "tobacco products" does not include cigarettes, as defined by…. See Florida Statutes 210.25
  • Transfer: means moving an employee from one geographic location of the state to a different geographic location more than 50 miles from the employee's current work location. See Florida Statutes 110.107
  • unstamped cigarettes: means a package on which the surcharge and tax required by this part have not been paid, regardless of whether or not such package is stamped or marked with the indicia of any other taxing authority, or a package on which there has been affixed a counterfeit or fraudulent indicium or stamp. See Florida Statutes 210.01
  • Use: means the consuming, giving away or disposing, in any manner, of cigarettes. See Florida Statutes 210.01
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Florida Statutes 210.25
  • veteran: means a person who served in the active military, naval, or air service and who was discharged or released under honorable conditions only or who later received an upgraded discharge under honorable conditions, notwithstanding any action by the United States Department of Veterans Affairs on individuals discharged or released with other than honorable discharges. See Florida Statutes 88.6011
  • Wholesale dealer: means any person located inside or outside this state who sells cigarettes to retail dealers or other persons for purposes of resale only. See Florida Statutes 210.01
  • Wholesale sales price: means the sum of:
    (a) The full price paid by the distributor to acquire the tobacco products, including charges by the seller for the cost of materials, the cost of labor and service, charges for transportation and delivery, the federal excise tax, and any other charge, even if the charge is listed as a separate item on the invoice paid by the distributor, exclusive of any diminution by volume or other discounts, including a discount provided to a distributor by an affiliate; and
    (b) The federal excise tax paid by the distributor on the tobacco products if the tax is not included in the full price under paragraph (a). See Florida Statutes 210.25
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 88.6011