Florida Statute 210.3 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.03

210.03 Prohibition against levying of cigarette taxes by municipalities.—No municipality shall levy or collect any excise tax on cigarettes.

History.—s. 1, ch. 26320, 1949; s. 1, ch. 63-486; ss. 16, 35, ch. 69-106; s. 10, ch. 72-360; s. 35, ch. 2019-3.

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Amendments to 210.03

Annotations, Discussions, Cases:

Cases Citing Statute 210.03

Total Results: 13

State Ex Rel. Dade County v. Brautigam

224 So. 2d 688

Supreme Court of Florida | Filed: Jun 25, 1969 | Docket: 1672037

Cited 27 times | Published

Department pursuant to the provisions of Fla. Stat., § 210.03(4), F.S.A. The petition then sets out the following

Intercorp, Inc. v. Pennzoil Company, Pennzoil Products Company, a Division of Pennzoil Company, Intercorp, Inc. v. Pennzoil Company

877 F.2d 1524, 9 U.C.C. Rep. Serv. 2d (West) 454, 1989 U.S. App. LEXIS 10771, 1989 WL 73724

Court of Appeals for the Eleventh Circuit | Filed: Jul 25, 1989 | Docket: 72431

Cited 21 times | Published

Code.”); cf. Restatement (Second) of Contracts § 210(3) (1981). Thus, the trial court properly may receive

Haitian Refugee Center, Inc. v. Nelson

694 F. Supp. 864, 1988 U.S. Dist. LEXIS 9646, 1988 WL 90175

District Court, S.D. Florida | Filed: Aug 22, 1988 | Docket: 2522678

Cited 12 times | Published

"apart from his or her own testimony." 8 C.F.R. § 210.3(b)(2). "Affidavits and other personal testimony

Klein v. City of New Smyrna Beach

152 So. 2d 466

Supreme Court of Florida | Filed: Apr 24, 1963 | Docket: 1185809

Cited 9 times | Published

sewer system, the cigarette tax levied pursuant to § 210.03, Florida Statutes, [F.S.A.] and from special assessments

Welker v. State

93 So. 2d 591

Supreme Court of Florida | Filed: Mar 13, 1957 | Docket: 1502223

Cited 7 times | Published

uses of cigarette tax income as provided by Section 210.03, Florida Statutes, F.S.A. In the cited statute

Haitian Refugee Center, Inc. v. Nelson

872 F.2d 1555, 1989 WL 46005

Court of Appeals for the Eleventh Circuit | Filed: May 23, 1989 | Docket: 66244082

Published

eligibility independent of her own testimony. 8 C.F.R. § 210.3(b)(2). “Affidavits and personal testimony by an

Ago

Florida Attorney General Reports | Filed: Apr 26, 1974 | Docket: 3257305

Published

alcohol tax. See also AGO's 073-20 and 073-64. Section 210.03, F.S., specifically provides: "No municipality

State v. City of Coral Gables

195 So. 2d 856, 1967 Fla. LEXIS 4167

Supreme Court of Florida | Filed: Mar 1, 1967 | Docket: 64500006

Published

library under the provisions of Florida Statute § 210.03(5), F.S. A. Having carefully considered the briefs

Fallis v. City of North Miami

127 So. 2d 883, 1961 Fla. LEXIS 2387

Supreme Court of Florida | Filed: Mar 15, 1961 | Docket: 60196921

Published

appellee city contends that it is proceeding under Section 210.03, Florida Statutes, F.S.A. by pledging a part

State v. City of Key West

97 So. 2d 615

Supreme Court of Florida | Filed: Oct 25, 1957 | Docket: 64489678

Published

by and levied pursuant to the provisions of Section 210.03, Florida Statutes 1955, F.S.A., and the City

State v. Town of De Funiak Springs

91 So. 2d 169

Supreme Court of Florida | Filed: Dec 14, 1956 | Docket: 64488600

Published

levy cigarette taxes . for stated purposes. By Section 210.03, Florida Statutes, F.S.A., a city is empowered

State v. City of North Miami

89 So. 2d 8, 1956 Fla. LEXIS 4064

Supreme Court of Florida | Filed: Jul 25, 1956 | Docket: 64488371

Published

utilities tax and one-half the cigarette tax. Section 210.03, Florida Statutes 1955, F.S.A., authorized

State v. City of Auburndale

85 So. 2d 611

Supreme Court of Florida | Filed: Feb 22, 1956 | Docket: 64487632

Published

specifically authorized by Florida" Statutes, Section 210.03, F.S.A. By the cited statute, municpalities