Florida Senate - 2023 SB 756 By Senator Calatayud 38-00922-23 2023756__ 1 A bill to be entitled 2 An act relating to cigarette tax distributions; 3 amending s. 210.20, F.S.; providing specified 4 distributions of cigarette tax collections to the 5 Board of Directors of the Sylvester Comprehensive 6 Cancer Center at the University of Miami Health System 7 and the Board of Directors of the University of 8 Florida Health Shands Cancer Hospital during specified 9 periods; providing authorized uses of the funds; 10 specifying a minimum annual distribution; reenacting 11 s. 210.205, F.S., relating to cigarette tax 12 distribution reporting, to incorporate the amendment 13 made to s. 210.20, F.S., in a reference thereto; 14 providing an effective date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18 Section 1.Paragraph (b) of subsection (2) of section 19 210.20, Florida Statutes, is amended to read: 20 210.20Employees and assistants; distribution of funds. 21 (2)As collections are received by the division from such 22 cigarette taxes, it shall pay the same into a trust fund in the 23 State Treasury designated Cigarette Tax Collection Trust Fund 24 which shall be paid and distributed as follows: 25 (b)Beginning July 1, 2004, and continuing through June 30, 26 2013, the division shall from month to month certify to the 27 Chief Financial Officer the amount derived from the cigarette 28 tax imposed by s. 210.02, less the service charges provided for 29 in s. 215.20 and less 0.9 percent of the amount derived from the 30 cigarette tax imposed by s. 210.02, which shall be deposited 31 into the Alcoholic Beverage and Tobacco Trust Fund, specifying 32 an amount equal to 1.47 percent of the net collections, and that 33 amount shall be paid to the Board of Directors of the H. Lee 34 Moffitt Cancer Center and Research Institute, established under 35 s. 1004.43, by warrant drawn by the Chief Financial Officer. 36 Beginning July 1, 2014, and continuing through June 30, 2021, 37 the division shall from month to month certify to the Chief 38 Financial Officer the amount derived from the cigarette tax 39 imposed by s. 210.02, less the service charges provided for in 40 s. 215.20 and less 0.9 percent of the amount derived from the 41 cigarette tax imposed by s. 210.02, which shall be deposited 42 into the Alcoholic Beverage and Tobacco Trust Fund, specifying 43 an amount equal to 4.04 percent of the net collections, and that 44 amount shall be paid to the Board of Directors of the H. Lee 45 Moffitt Cancer Center and Research Institute, established under 46 s. 1004.43, by warrant drawn by the Chief Financial Officer. 47 Beginning July 1, 2021, and continuing through June 30, 2023 48 2024, the division shall from month to month certify to the 49 Chief Financial Officer the amount derived from the cigarette 50 tax imposed by s. 210.02, less the service charges provided for 51 in s. 215.20 and less 0.9 percent of the amount derived from the 52 cigarette tax imposed by s. 210.02, which shall be deposited 53 into the Alcoholic Beverage and Tobacco Trust Fund, specifying 54 an amount equal to 7 percent of the net collections, and that 55 amount shall be paid to the Board of Directors of the H. Lee 56 Moffitt Cancer Center and Research Institute, established under 57 s. 1004.43, by warrant drawn by the Chief Financial Officer. 58 Beginning July 1, 2023, and continuing through June 30, 2024, 59 the division shall from month to month certify to the Chief 60 Financial Officer the amount derived from the cigarette tax 61 imposed by s. 210.02, less the service charges provided for in 62 s. 215.20 and less 0.9 percent of the amount derived from the 63 cigarette tax imposed by s. 210.02, which shall be deposited 64 into the Alcoholic Beverage and Tobacco Trust Fund, specifying 65 an amount equal to 21 percent of the net collections, and one 66 third of that amount shall be paid to the Board of Directors of 67 the H. Lee Moffitt Cancer Center and Research Institute, 68 established under s. 1004.43; one-third of that amount shall be 69 paid to the Board of Directors of the Sylvester Comprehensive 70 Cancer Center at the University of Miami Health System; and one 71 third of that amount shall be paid to the Board of Directors of 72 the University of Florida Health Shands Cancer Hospital, by 73 warrant drawn by the Chief Financial Officer. Beginning July 1, 74 2024, and continuing through June 30, 2054, the division shall 75 from month to month certify to the Chief Financial Officer the 76 amount derived from the cigarette tax imposed by s. 210.02, less 77 the service charges provided for in s. 215.20 and less 0.9 78 percent of the amount derived from the cigarette tax imposed by 79 s. 210.02, which shall be deposited into the Alcoholic Beverage 80 and Tobacco Trust Fund, specifying an amount equal to 30 10 81 percent of the net collections, and one-third of that amount 82 shall be paid to the Board of Directors of the H. Lee Moffitt 83 Cancer Center and Research Institute, established under s. 84 1004.43; one-third of that amount shall be paid to the Board of 85 Directors of the Sylvester Comprehensive Cancer Center at the 86 University of Miami Health System; and one-third of that amount 87 shall be paid to the Board of Directors of the University of 88 Florida Health Shands Cancer Hospital, by warrant drawn by the 89 Chief Financial Officer. These funds are appropriated monthly 90 out of the Cigarette Tax Collection Trust Fund, to be used for 91 lawful purposes, including constructing, furnishing, equipping, 92 financing, operating, and maintaining cancer research and 93 clinical and related facilities; furnishing, equipping, 94 operating, and maintaining other properties owned or leased by 95 the H. Lee Moffitt Cancer Center and Research Institute, the 96 Sylvester Comprehensive Cancer Center, and the University of 97 Florida Health Shands Cancer Hospital; and paying costs incurred 98 in connection with purchasing, financing, operating, and 99 maintaining such equipment, facilities, and properties. In 100 fiscal years 2023-2024 2004-2005 and thereafter, the 101 appropriation to the H. Lee Moffitt Cancer Center and Research 102 Institute, the Sylvester Comprehensive Cancer Center, or the 103 University of Florida Health Shands Cancer Hospital authorized 104 by this paragraph shall not be less than the amount that would 105 have been paid to the H. Lee Moffitt Cancer Center and Research 106 Institute in fiscal year 2001-2002, had this paragraph been in 107 effect. 108 Section 2.For the purpose of incorporating the amendment 109 made by this act to section 210.20, Florida Statutes, in a 110 reference thereto, section 210.205, Florida Statutes, is 111 reenacted to read: 112 210.205Cigarette tax distribution reporting.By March 15 113 of each year, each entity that received a distribution pursuant 114 to s. 210.20(2)(b) in the preceding calendar year shall report 115 to the Office of Economic and Demographic Research the following 116 information: 117 (1)An itemized accounting of all expenditures of the funds 118 distributed in the preceding calendar year, including amounts 119 spent on debt service. 120 (2)A statement indicating what portion of the distributed 121 funds have been pledged for debt service. 122 (3)The original principal amount and current debt service 123 schedule of any bonds or other borrowing for which the 124 distributed funds have been pledged for debt service. 125 Section 3.This act shall take effect upon becoming a law.