Florida Statutes
Part I - Tax on Cigarettes (Ss. 210.01-210.22)
210.205 - Cigarette tax distribution reporting.


(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.

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.