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

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.