The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

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.

F.S. 210.03 on Google Scholar

F.S. 210.03 on Casetext

Amendments to 210.03

Arrestable Offenses / Crimes under Fla. Stat. 210.03

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.03.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CAMPBELL LLP, v. PRICEWATERHOUSECOOPERS, LLP, a, 253 F.R.D. 586 (E.D. Cal. 2008)

. . . G (AIC-PA § 210.03). . . .

SHOWALTER v. ALLISON REED GROUP, INC. d b a PHETOSOMPHONE v. ALLISON REED GROUP, INC. d b a, 767 F. Supp. 1205 (D.R.I. 1991)

. . . One is dated April 6, 1988 and is in the amount of $210.03. . . .

UNITED STATES v. G. BRUNSON,, 882 F.2d 151 (5th Cir. 1989)

. . . Moore, Moore’s Federal Practice, Sections 210.03, 211.05.” . . .

In E. RUSSELL,, 101 B.R. 62 (Bankr. W.D. Ark. 1989)

. . . stock was $171,220.000, or $85.61 a share, and was payable by the debtor as follows: (1) payment of $210.03 . . .

E. MUNIZ RAMIREZ, v. PUERTO RICO FIRE SERVICES,, 757 F.2d 1357 (1st Cir. 1985)

. . . Becker, 536 F.2d 86 (5th Cir.1976); 9 Moore’s Federal Practice fl 210.03 at 10-11 (1980). . . .

UNITED STATES v. L. HART,, 729 F.2d 662 (10th Cir. 1984)

. . . Lucas, Moore’s Federal Practice §§ 210.03, 211.05 (1983). . . .

UNITED STATES v. GERALD,, 624 F.2d 1291 (5th Cir. 1980)

. . . Moore, Moore’s Federal Practice §§ 210.03, 211.05. . . .

UNITED STATES v. JOHNSON, Jr. UNITED STATES v. NOEL, UNITED STATES v. NOEL, UNITED STATES v. STEWART, UNITED STATES v. STEWART, UNITED STATES v. R. MORROW, UNITED STATES v. NOEL, UNITED STATES v. MONGER, UNITED STATES v. D. JACKSON,, 584 F.2d 148 (6th Cir. 1978)

. . . Moore, Moore’s Federal Practice ¶ 210.03 at 1608-10; ¶211.05 at 1811-12 (2d Ed.). . . . .

INTERNATIONAL BUSINESS MACHINES CORPORATION, v. N. EDELSTEIN,, 526 F.2d 37 (2d Cir. 1975)

. . . See 9 Moore’s Federal Practice (1975 ed.), ¶¶ 210.03, 210.04. . . . See, also, 9 Moore’s Federal Practice (1975 Ed.) ¶¶ 210.03, 210.04[2]. . . .

STATE DADE COUNTY, a v. A. R. BRAUTIGAM, O. Jr., 224 So. 2d 688 (Fla. 1969)

. . . Subsections 210.03(1) and 210.03(2), Florida Statutes, state in relevant part as follows: ‘Any municipality . . . filed with the Director of the State Beverage Department pursuant to the provisions of Fla.Stat., § 210.03 . . . month to month certify to the comptroller the amount derived from each municipal tax authorized in § 210.03 . . . The expressed purpose of the municipal cigarette tax, as stated in Fla.Stat., § 210.03(5), F. . . .

STATE v. CITY OF CORAL GABLES,, 195 So. 2d 856 (Fla. 1967)

. . . not validly issue bonds for the construction of a library under the provisions of Florida Statute § 210.03 . . .

A. KLEIN v. CITY OF NEW SMYRNA BEACH, a, 152 So. 2d 466 (Fla. 1963)

. . . net revenues derived from the operation of the sewer system, the cigarette tax levied pursuant to § 210.03 . . . receipt and purchase of cigarettes within the corporate limits of the City under the authority of Section 210.03 . . .

G. R. FALLIS v. CITY OF NORTH MIAMI,, 127 So. 2d 883 (Fla. 1961)

. . . The appellee city contends that it is proceeding under Section 210.03, Florida Statutes, F.S.A. by pledging . . . Section 210.03, supra, contains no procedural provisions delineating the steps to be taken in making . . .

SHERMAN v. W. E. RENTH,, 22 F.R.D. 59 (E.D. Ill. 1957)

. . . Procedure, 28 U.S.C.A., it is desirable that these causes of action be set out in separate counts. 210.03 . . .

STATE v. CITY OF KEY WEST, a, 97 So. 2d 615 (Fla. 1957)

. . . limits of said City, said tax being authorized by and levied pursuant to the provisions of Section 210.03 . . . agency, in those instances where the municipal corporations have elected to levy said tax under Section 210.03 . . .

WELKER, v. STATE a a C. G. H. a C., 93 So. 2d 591 (Fla. 1957)

. . . off-street parking facility is within the authorized uses of cigarette tax income as provided by Section 210.03 . . . Certainly it requires no stretch of the English language to conclude from the authority granted by Section 210.03 . . .

STATE v. TOWN OF DE FUNIAK SPRINGS,, 91 So. 2d 169 (Fla. 1956)

. . . By Section 210.03, Florida Statutes, F.S.A., a city is empowered to use the proceeds of a cigarette tax . . .

STATE v. CITY OF NORTH MIAMI, a, 89 So. 2d 8 (Fla. 1956)

. . . Section 210.03, Florida Statutes 1955, F.S.A., authorized the excise tax on cigarettes by the City and . . .

STATE v. CITY OF AUBURNDALE,, 85 So. 2d 611 (Fla. 1956)

. . . improvements to be financed by the bond issue are specifically authorized by Florida" Statutes, Section 210.03 . . . municipal building for housing city offices is within the authority granted by Florida Statutes, Section 210.03 . . .