Florida Statutes
Fla. Stat. § 210.03 (2025)
Prohibition against levying of cigarette taxes by municipalities.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 9
cases, 1956–1969 · leading case: State Ex Rel. Dade Cnty. v. Brautigam, 224 So. 2d 688 (Fla. 1969).
State Ex Rel. Dade Cnty. v. Brautigam, 224 So. 2d 688 (Fla. 1969). “as follows: "(2) As collections are received by the director from such cigarette taxes, he shall pay the same into a trust fund in the state treasury designated `cigarette tax collection trust fund' which shall be paid and distributed as follows: "(a) The director shall from…”
Klein v. City of New Smyrna Beach, 152 So. 2d 466 (Fla. 1963). “a prior lien upon and a pledge of the proceeds of special assessments levied against all property specially benefited by the construction of the improvements authorized by the Ordinance; and, to the extent necessary, from the proceeds derived by the City upon each and every…”
Welker v. State, 93 So. 2d 591 (Fla. 1957). “Even if it did not, we would have no difficulty in concluding that the construction of an off-street parking facility is within the authorized uses of cigarette tax income as provided by Section 210.03, Florida Statutes, F.S.A. In the cited statute municipalities are authorized…”
Fallis v. City of North Miami, 127 So. 2d 883 (Fla. 1961). “” When we read Section 65 and Section 174 of the charter in pari materia, it becomes clear that the provisions of Section 65 merely authorize a referendum on certain bond matters when such referendum is requested by the electors under Article XVII of the charter. The plaintiffs’…”
State v. City of Key West, 97 So. 2d 615 (Fla. 1957). “ll be paid exclusively from the proceeds *616 received by the City of Key West from the excise or privilege tax imposed by said City upon the sale, receipt, purchase, possession, consumption, handling, distribution and use of cigarettes sold or to be sold at retail within the…”
State v. City of Auburndale, 85 So. 2d 611 (Fla. 1956). “Admittedly, the other municipal improvements to be financed by the bond issue are specifically authorized by Florida" Statutes, Section 210.03, F.S.A. By the cited statute, municpalities are authorized to expend the proceeds of the Cigarette Tax for numerous specified public…”
State v. City of North Miami, 89 So. 2d 8 (Fla. 1956). “Section 210.03, Florida Statutes 1955, F.”
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 for the construction and improvement of its sanitary sewer system.”
State v. City of Coral Gables, 195 So. 2d 856 (Fla. 1967). “The State appeals from a Final Decree validating 0,000 library bonds payable from appellee’s cigarette taxes, contending that a city may not validly issue bonds for the construction of a library under the provisions of Florida Statute § 210.03(5), F.S. A. Having carefully…”
— 210.03(4) — 1 case
State Ex Rel. Dade Cnty. v. Brautigam, 224 So. 2d 688 (Fla. 1969). “as follows: "(2) As collections are received by the director from such cigarette taxes, he shall pay the same into a trust fund in the state treasury designated `cigarette tax collection trust fund' which shall be paid and distributed as follows: "(a) The director shall from…”
— 210.03(5) — 2 cases
State Ex Rel. Dade Cnty. v. Brautigam, 224 So. 2d 688 (Fla. 1969). “as follows: "(2) As collections are received by the director from such cigarette taxes, he shall pay the same into a trust fund in the state treasury designated `cigarette tax collection trust fund' which shall be paid and distributed as follows: "(a) The director shall from…”
State v. City of Coral Gables, 195 So. 2d 856 (Fla. 1967). “The State appeals from a Final Decree validating 0,000 library bonds payable from appellee’s cigarette taxes, contending that a city may not validly issue bonds for the construction of a library under the provisions of Florida Statute § 210.03(5), F.S. A. Having carefully…”
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