reglab/housing_qa huggingface dataset:
FL Stat § 210.16 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.16 - Revocation or suspension of permit.

210.16 Revocation or suspension of permit.—(1) The Division of Alcoholic Beverages and Tobacco is given full power and authority to revoke the permit of any person receiving a permit to engage in business under this part or chapter 569 for violation of any of the provisions of this part or chapter 569.(2) The division shall revoke the permit or permits of any person who would be ineligible to obtain a new license or renew a license by reason of any of the conditions for permitting provided in s. 210.15(1)(c)1.-6.(3) The division may suspend for a reasonable period of time or revoke, in its discretion, the permits issued under the provisions of this part or chapter 569 to any person who has violated any other provision of this part or chapter 569.(4) At the discretion of the wholesale dealer making the sale, credit for the sale of tobacco products may be extended to a retail dealer that has been issued a permit pursuant to chapter 569. Upon submission of proof to the division by a wholesale dealer, the division shall suspend or deny the renewal of a retail permit to any person or, if a corporation, to any officer or stockholder of the corporation who has failed to satisfy the terms of a civil judgment obtained against the person, corporation, officer, or stockholder for failure to pay for tobacco products purchased from a wholesale dealer. The permit shall remain suspended until the retail dealer submits proof to the division that it has entered into an agreed payment plan with the wholesale dealer or satisfied the civil judgment in full.(5) No person whose permit for any place of business has been revoked shall engage in business under this part or chapter 569 at such place of business after such revocation until a new permit is issued. No person whose permit for any place of business has been revoked shall be permitted to have said permit renewed, or to obtain an additional cigarette permit for any other place of business, for a period of 2 years after the date such revocation becomes final.(6) In addition to the suspension or revocation of permits, the division may impose civil penalties against holders of permits for violations of this part or rules and regulations relating thereto. No civil penalty so imposed shall exceed $2,500 for each offense, and all amounts collected shall be deposited with the Chief Financial Officer to the credit of the General Revenue Fund. If the holder of the permit fails to pay the civil penalty, his or her permit shall be suspended for such period of time as the division may specify.History.—s. 14, ch. 21946, 1943; s. 15, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 1, ch. 63-512; ss. 16, 35, ch. 69-106; s. 1, ch. 72-159; s. 3, ch. 76-168; s. 1, ch. 77-457; s. 9, ch. 78-95; ss. 2, 3, ch. 78-351; s. 2, ch. 81-318; s. 13, ch. 87-86; s. 2, ch. 91-97; s. 1100, ch. 95-147; s. 180, ch. 2003-261; s. 9, ch. 2005-228; s. 1, ch. 2012-72.
FL Stat § 210.1605 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.1605 - Renewal of permit.

210.1605 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 of $20 for each month or part of a month of such delinquency. A permit not renewed within 60 days after its expiration date shall be canceled by the division unless the permit is involved in litigation. However, the division may allow a permittee to renew a permit after the 60-day period for good and sufficient cause.(2) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.History.—ss. 2, 3, ch. 91-131; s. 3, ch. 2000-323.
FL Stat § 210.161 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.161 - Examination of records.

210.161 Examination of records.—The division, or any employee designated by it, shall have the power and authority to examine into the business, books, records, and accounts of any permittee and to issue subpoenas to said permittee or any other person from whom information is desired and to take depositions of witnesses within or without the state. The division, or any employee designated by it, may administer oaths and issue subpoenas. The provisions of the civil law of the state in relation to enforcing obedience to a subpoena lawfully issued by a judge or other person duly authorized to issue subpoenas in civil cases shall apply to a subpoena issued by the division, or any employee designated by it, as authorized in this section, and may be enforced by writ of attachment to be issued by the division, or any employee designated by it, for such witness to compel him or her to attend before the division, or any employee designated by it, and give testimony and to bring and produce such books, papers, and documents as may be required for examination. The division, or any employee designated by it, may punish any willful refusal to so appear or give testimony by citation of any witness before the circuit court which shall punish such witness for contempt as in cases of refusal to obey the orders and process of the circuit court. The division may in such cases pay such attendance and mileage fees as are permitted to witnesses in civil cases appearing before the circuit court.History.—s. 2, ch. 78-351; s. 2, ch. 81-318; s. 3, ch. 91-97; s. 1101, ch. 95-147.
FL Stat § 210.181 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.181 - Civil penalties.

210.181 Civil penalties.—(1) Except as provided in s. 210.16(6), whoever knowingly omits, neglects, or refuses to comply with any duty imposed upon him or her by this part, or to do or cause to be done any of the things required by this part, or does anything prohibited by this part shall, in addition to any other penalty provided in this part, be liable for a fine of $1,000 or five times the retail value of the cigarettes involved, whichever is greater.(2) Whoever fails to pay any tax imposed by this part at the time prescribed by law or rules shall, in addition to any other penalty provided in this part, be liable for a penalty of five times the unpaid tax due.History.—s. 11, ch. 2005-228; s. 2, ch. 2012-72.
FL Stat § 210.19 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.19 - Records to be kept by division.

210.19 Records to be kept by division.—The division shall keep records showing the total amount of taxes collected, which records shall be open to the public during the regular office hours of the division. The division shall maintain records that identify which agent or wholesale dealer affixed the tax stamp to each package of cigarettes. The identifying records must be made available for public inspection and retained for at least 3 years.History.—s. 1, ch. 26320, 1949; ss. 16, 35, ch. 69-106; s. 14, ch. 72-360; s. 13, ch. 79-11; s. 3, ch. 2000-251.
FL Stat § 210.201 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.

210.201 H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.—The Board of Directors of the H. Lee Moffitt Cancer Center and Research Institute shall construct, furnish, and equip, and shall covenant to complete, the cancer research and clinical and related facilities of the H. Lee Moffitt Cancer Center and Research Institute funded with proceeds from the Cigarette Tax Collection Trust Fund pursuant to s. 210.20. Moneys transferred to the Board of Directors of the H. Lee Moffitt Cancer Center and Research Institute pursuant to s. 210.20 may be used to secure financing to pay costs related to constructing, furnishing, equipping, operating, and maintaining cancer research and clinical and related facilities; furnishing, equipping, operating, and maintaining other leased or owned properties; and paying costs incurred in connection with purchasing, financing, operating, and maintaining such equipment, facilities, and properties as provided in s. 210.20. Such financing may include the issuance of tax-exempt bonds or other forms of indebtedness by a local authority, municipality, or county pursuant to parts II and III of chapter 159. Such bonds shall not constitute state bonds for purposes of s. 11, Art. VII of the State Constitution, but shall constitute bonds of a “local agency,” as defined in s. 159.27(4). The cigarette tax dollars pledged to facilities pursuant to s. 210.20 may be replaced annually by the Legislature from tobacco litigation settlement proceeds.History.—s. 2, ch. 98-286; s. 3, ch. 2002-393; s. 4, ch. 2012-32.
FL Stat § 210.205 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.205 - Cigarette tax distribution reporting.

210.205 Cigarette tax distribution reporting.—By March 15 of each year, each entity that received a distribution pursuant to s. 210.20(2)(b) in the preceding calendar year shall report to the Office of Economic and Demographic Research the following information:(1) An itemized accounting of all expenditures of the funds distributed in the preceding calendar year, including amounts spent on debt service.(2) A statement indicating what portion of the distributed funds have been pledged for debt service.(3) The original principal amount and current debt service schedule of any bonds or other borrowing for which the distributed funds have been pledged for debt service.History.—s. 32, ch. 2018-118; s. 49, ch. 2021-31.
FL Stat § 210.22 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part I - Tax on Cigarettes (Ss. 210.01-210.22)|210.22 - Declaration of legislative intent.

210.22 Declaration of legislative intent.—In the event that any section or clause hereof shall for any reason be held or declared invalid, the same shall be eliminated and the remaining portion or portions hereof shall remain in full force and effect as if such invalid clause or section had not been incorporated herein, provided that ss. 210.03 and 210.20 are declaratory of the specific legislative intent in the passage of this part, and should either of said sections be declared unconstitutional, ineffective, or invalid, then in such event, the entire part shall become inoperative and void.History.—s. 3, ch. 26320, 1949; s. 16, ch. 87-86.
FL Stat § 210.276 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.276 - Surcharge on tobacco products.

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 the rate of 60 percent of the wholesale sales price. The surcharge shall be levied at the time the distributor:(a) Brings or causes to be brought into this state from without the state tobacco products for sale;(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or(c) Ships or transports tobacco products to retailers in this state, to be sold by those retailers. A surcharge may not be levied on tobacco products shipped or transported outside this state for sale or use outside this state.(2) A surcharge is imposed upon the use or storage by consumers of tobacco products in this state and upon such consumers at the rate of 60 percent of the wholesale sales price. The surcharge imposed by this subsection does not apply if the surcharge imposed by subsection (1) on such tobacco products has been paid. This surcharge does not apply to the use or storage of tobacco products in quantities of less than 1 pound in the possession of any one consumer.(3) Any tobacco product with respect to which a surcharge has once been imposed under this section is not again subject to surcharge under this section.(4) No surcharge shall be imposed by this section upon tobacco products not within the taxing power of the state under the Commerce Clause of the United States Constitution.(5) The exemptions provided for cigarettes under s. 210.04(4) also apply to tobacco products subject to a surcharge under this section.(6) The surcharge levied under this section shall be administered, collected, and enforced in the same manner as the tax imposed under s. 210.30.(7) Revenue produced from the surcharge levied under this section shall be deposited into the Health Care Trust Fund within the Agency for Health Care Administration.History.—s. 7, ch. 2009-79.
FL Stat § 210.30 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.30 - Tax on tobacco products; exemptions.

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 rate of 25 percent of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor:(a) Brings or causes to be brought into this state from without the state tobacco products for sale;(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or(c) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.(2) A tax is hereby imposed upon the use or storage by consumers of tobacco products in this state and upon such consumers at the rate of 25 percent of the cost of such tobacco products. The tax imposed by this subsection shall not apply if the tax imposed by subsection (1) on such tobacco products has been paid. This tax shall not apply to the use or storage of tobacco products in quantities of less than 1 pound in the possession of any one consumer.(3) Any tobacco product with respect to which a tax has once been imposed under this part shall not again be subject to tax under this part.(4) No tax shall be imposed by this part upon tobacco products not within the taxing power of the state under the Commerce Clause of the United States Constitution.(5) The exemptions provided for cigarettes under s. 210.04(4) shall also apply to tobacco products under this part.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
FL Stat § 210.31 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.31 - Payment of taxes by electronic funds transfer.

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 tax imposed under s. 210.30 if the taxpayer is subject to the tax and if the total of such taxes the distributor paid in the prior year amounted to $50,000 or more.History.—s. 3, ch. 89-153; s. 27, ch. 89-356; s. 18, ch. 94-218; s. 7, ch. 99-7.
FL Stat § 210.35 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.35 - Distributor’s license required; application; out-of-state applicant.

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 without first having received a license from the division to engage in such business at the place of business. Every application for such license shall be made on a form prescribed by the division and shall state the name and address of the applicant; if the applicant is a firm, partnership, or association, the name and address of each of its members; if the applicant is a corporation, the name and address of each of its officers; the address of its principal place of business; the place where the business to be licensed is to be conducted; and such other information as the division may require for the purpose of the administration of this part.(2) A person outside this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers, may make application for license as a distributor, be granted such a license by the division, and thereafter be subject to all the provisions of this part and entitled to act as a licensed distributor.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
FL Stat § 210.40 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.40 - License fees; surety bond; application for each place of business.

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 issued by a surety company authorized to do business in this state, conditioned for the payment when due of all taxes, penalties, and accrued interest which may be due the state. The bond shall be in the sum of $1,000 and in a form prescribed by the division. Whenever it is the opinion of the division that the bond given by a licensee is inadequate in amount to fully protect the state, the division shall require an additional bond in such amount as is deemed sufficient. A separate application for a license shall be made for each place of business at which a distributor proposes to engage in business as a distributor under this part, but an applicant may provide one bond in an amount determined by the division for all applications made by the distributor.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
FL Stat § 210.405 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.405 - Initial temporary permits for other tobacco products.

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 under s. 210.40, the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation shall issue a temporary initial permit of the same type and series for which the application has been submitted, which is valid for all purposes under this chapter.(1) A temporary initial permit shall be valid for up to 90 days and may be extended by the division for up to an additional 90 days for good cause. The division may at any time during such period grant or deny the permit applied for, notwithstanding s. 120.60.(2) A temporary initial permit expires and may not be continued or extended beyond the date the division denies the permit applied for; beyond 14 days after the date the division approves the permit applied for; beyond the date the applicant pays the permit fee and the division issues the permit applied for; or beyond the date the temporary permit otherwise expires by law, whichever date occurs first.(3) Each applicant seeking a temporary initial permit for other tobacco products shall pay to the division for such permit a fee of $25.(4) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.History.—ss. 1, 3, ch. 91-131; s. 19, ch. 94-218; s. 4, ch. 2000-323.
FL Stat § 210.45 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.45 - Issuance, expiration, and display of licenses; license not transferable.

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 to the applicant a license which shall permit the applicant to engage in business as a distributor at the place of business shown on the license. Each license shall expire on June 30 following its date of issue unless sooner revoked by the division or unless the business for which the license was issued is transferred. In either case, the holder of the license shall immediately surrender it to the division. Each license shall be prominently displayed on the premises covered by the license. No license shall be transferable to any other person.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
FL Stat § 210.50 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.50 - Revocation or suspension of license.

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 part to revoke the license of the distributor.(2) The division may suspend for a reasonable period of time, in its discretion, the license of any distributor issued under the provisions of this part for the same causes and under the same limitations as are authorized for license revocation.(3) No distributor whose license for any place of business has been revoked shall engage in business under this part at such place of business, after the revocation, until a new license is issued. No distributor whose license for any place of business has been revoked shall be permitted to have the license renewed or to obtain an additional license for any other place of business for a period of 6 months after the date such revocation becomes final.(4) In lieu of the suspension or revocation of licenses, the division may impose civil penalties against holders of licenses for violations of this part or rules relating thereto. No civil penalty so imposed shall exceed $1,000 for each offense, and all amounts collected shall be deposited with the Chief Financial Officer to the credit of the General Revenue Fund. If the holder of the license fails to pay the civil penalty, his or her license shall be suspended for such period of time as the division may specify.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 1103, ch. 95-147; s. 182, ch. 2003-261.
FL Stat § 210.51 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.51 - Renewal of permit.

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 of $20 for each month or part of a month of such delinquency. A permit not renewed within 60 days after its expiration date shall be canceled by the division unless the permit is involved in litigation. However, the division may allow a permittee to renew a permit after the 60-day period for good and sufficient cause.(2) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.History.—ss. 2, 3, ch. 91-131; s. 5, ch. 2000-323.