Florida Statutes
Part I - Tax on Cigarettes (Ss. 210.01-210.22)
210.151 - Initial temporary cigarette permits.


(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 cigarette permit shall pay to the division for such permit a fee of $100.
(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. 15, ch. 94-218; s. 2, ch. 2000-323.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 210 - Tax on Tobacco Products

Part I - Tax on Cigarettes (Ss. 210.01-210.22)

210.01 - Definitions.

210.011 - Cigarette surcharge levied; collection.

210.02 - Cigarette tax imposed; collection.

210.021 - Payment of taxes by certified check or electronic funds transfer.

210.03 - Prohibition against levying of cigarette taxes by municipalities.

210.04 - Construction; exemptions; collection.

210.05 - Preparation and sale of stamps; discount.

210.06 - Affixation of stamps; presumption.

210.07 - Machines.

210.08 - Bond for payment of taxes.

210.085 - Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.

210.09 - Records to be kept; reports to be made; examination.

210.095 - Mail order, Internet, and remote sales of tobacco products; age verification.

210.10 - General powers of the Division of Alcoholic Beverages and Tobacco.

210.11 - Refunds; sales of stamps and payment of tax.

210.12 - Seizures; forfeiture proceedings.

210.13 - Determination of tax on failure to file a return.

210.14 - Warrant for collection of taxes.

210.15 - Permits.

210.151 - Initial temporary cigarette permits.

210.16 - Revocation or suspension of permit.

210.1605 - Renewal of permit.

210.161 - Examination of records.

210.18 - Penalties for tax evasion; reports by sheriffs.

210.1801 - Exempt cigarettes for members of recognized Indian tribes.

210.181 - Civil penalties.

210.185 - Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.

210.19 - Records to be kept by division.

210.20 - Employees and assistants; distribution of funds.

210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.

210.205 - Cigarette tax distribution reporting.

210.22 - Declaration of legislative intent.