Florida Information
Florida Smokers:
A public yahoo group for anyone who wants to talk about the Florida ban situation.
Elect Frank J Gonzalez, Libertarian for United States Representative District 21 Florida in 2006
Department of Business and Professional Regulation Division of Hotels and Restaurants
Statistical Reports
Tobacco Taxes
Florida's excise tax per pack of cigarettes: $0.339
Florida's excise tax collection for the
fiscal year ending June 2002: $432,430,000
Sales tax on tobacco products: 6.00%
Federal excise tax per pack of cigarettes: $0.39
Total federal excise tax collections in fiscal year 2002: $7,512,700,000
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Who Profits from
Cigarette Sales? 
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Comparing Excise Taxes on Cigarettes, Beer and Wine
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Number of six-packs of beer that must be sold in Florida to produce the same state excise tax revenue generated by one carton of cigarettes: 12.6 |
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Number of bottles of wine that must be sold in Florida to produce the same state excise tax revenue generated by one carton of cigarettes: 7.6 |
Florida Smokers' Contributions
to the State Economy - FY2002
In 2001, Florida smokers comprised only 22.4%1 of the adult population in the state. Here is what they already pay because they choose to buy a legal product:
Smokers Pay Excise Taxes2 |
$ |
432,429,797 |
Smokers Pay Sales Taxes2 |
$ |
255,456,230 |
Smokers Pay Tobacco Settlement Payments3 |
$ |
741,500,000 |
|
$ |
1,429,386,027 |
Smokers' Economic/Tax Profile 2001
Florida smokers' median household income |
$ |
33,252 |
Florida nonsmokers' median household income |
$ |
38,531 |
- Working Families Pay More1
38.7% of Florida smokers had household income LESS THAN $25,000
11.9% of Florida smokers had household income EQUAL TO or GREATER THAN $75,000
The impact of smoker payments on the incomes of working families was more than THREE TIMES the impact on higher income smokers. Those who can afford it least pay a disproportionate percentage of their hard-earned income in smoker payments.
- Smoker excise tax/sales tax/tobacco settlement payments liability in 20024
Total average paid per Florida smoker in excise and sales taxes |
$ |
249 |
Cost per Florida smoker for settlement payments to Florida |
$ |
268 |
Total annual payments to Florida per smoker |
$ |
517 |
Total annual payments to Florida per nonsmoker |
$ |
0 |
Florida Smoker Facts 5
- Florida smoker payments in FY 2002 were:
- Two and one-half times larger than FY2002 state excise taxes on alcoholic beverages ($547.7 million).
- Nearly twice as large as FY2002 state death and gift taxes ($751.6 million).
- Larger than FY2002 corporate net income taxes ($1.2 billion).
- The total amount paid by Florida smokers could fund FY2003 budgeted amounts for:
- School Readiness Services ($685.3 million) AND Agricultural Inspection programs ($135 million) AND Substance Abuse Services ($185.3 million) AND Affordable Housing and Neighborhood Redevelopment ($81.9 million) AND Law Enforcement ($265.6 million) COMBINED
OR
- Mental Health Services ($659.8 million) AND Long Term Care ($318.6 million) AND Highway Safety and Motor Vehicles ($382.6 million) COMBINED.
- In 1997, smokers provided 25,473 jobs that paid an additional $5.3 million to the state in personal and corporate income taxes.6
TOTAL SMOKER CIGARETTE PAYMENTS TO FLORIDA
FY2002 |
|
Per year: |
$ |
1,429,386,027 |
Per day: |
$ |
3,913,446 |
Per hour: |
$ |
163,060 |
Per minute: |
$ |
2,718 |
Per second: |
$ |
45 |
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CIGARETTES DON'T PAY TAXES -
FLORIDA SMOKERS DO!!
1 Centers for Disease Control's Behavioral Risk Factor Surveillance System, 2001
2 Orzechowski & Walker, Arlington, Virginia; from state revenue department.
3 PriceWaterhouseCooper
4 U.S. Census Bureau, 2000 state population and Centers for Disease Control's Behavioral Risk Surveillance System, 2001
5 Tax Comparisons are from U.S. Census Bureau. Budget Comparisons are from Florida's e-Budget, Governor's Recommendations 2003-04 and Current Year Budget 2002-03 online at http://www.ebudget.state.fl.us/bdagencies.asp?full=1.
6 American Economics Group, Inc., The U.S. Tobacco Industry in 1997: Its Economic Impact in the States.
Separately Settled Payments To Date
$2,208,423,000 in calculated, estimated payments have been paid to Florida as part of a separate settlement agreement. The provisions of that settlement were similar to those in individual settlements previously reached with the four states (Florida, Minnesota, Mississippi and Texas) that did not participate in the Master Settlement Agreement.
A summary of Florida state law is provided below
(for specific questions regarding state law, contact your legal advisor.)
Minimum Age |
Customers must be 18 years or older to purchase tobacco products. |
Restricted Products |
Any tobacco product, including loose tobacco leaves, and products made from tobacco leaves, in whole or in part, and cigarette wrappers. |
Acceptable Forms of ID |
Driver's license; identification card issued by the State of Florida or another state of the United States; passport; or a United States armed services identification card. |
Fine/Penalty Schedule for Selling to Minors |
Violation is a second degree misdemeanor, punishable by a fine of up to $500 or imprisonment for up to 60 days. All subsequent violations within a 1-year period are first degree misdemeanors, punishable by a fine of up to $1,000 or a 1-year imprisonment. Retail licenses may be suspended or revoked. The Florida Division of Alcoholic Beverages and Tobacco may assess administrative penalties against the retailer of up to $1,000 for each violation. Retailers who conduct employee training on sales laws and other topics may be eligible for a reduction in penalties assessed for an employee’s illegal sale of tobacco products to a person under age 18. |
Affirmative Defense |
Retailers must exercise diligence in the management and supervision of their premises and in the supervision and training of their employees, agents, or servants. In proceedings to impose penalties for sales to minors, proof that employees committed at least three violations during a 180-day period shall be evidence of a lack of due diligence by the dealer in the management and supervision of his or her premises and in the supervision and training of employees, agents, officers, or servants. It is a complete defense for the person charged with a violation if: (1) the buyer falsely evidenced that he was 18 years of age or older; (2) the appearance of the buyer was such that a reasonable person would believe the buyer or recipient to be 18 years of age or older; (3) the person carefully checked the identification card presented by the buyer; and (4) the person acted in good faith and in reliance upon the representation of the buyer. |
Minor Possession |
Knowingly possessing, misrepresenting age or military service, and purchasing or attempting to purchase tobacco products, including cigarette wrappers, by persons under 18 years of age is prohibited. Violators will be subject to a $25 fine or 16 hours of community service for a first offense and must attend a school approved anti-tobacco program, if available locally; a fine of $25 for a second offense within 12 weeks of the first violation; withholding, suspending or revoking violator’s driver’s license or driving privilege for the third and all subsequent offenses within 12 weeks of the first violation. |
Sign Requirement
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Retailers must post a conspicuous sign (available from the Division of Alcoholic Beverages and Tobacco) which substantially states:
THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER THE AGE OF 18 IS AGAINST LAW. PROOF OF AGE IS REQUIRED FOR PURCHASE.
Retailers will be charged with a second degree misdemeanor punishable by a fine of up to $500 or imprisonment up to 60 days for failure to post signs. |
Compliance Checks |
As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Florida to conduct random, unannounced inspections of tobacco outlets to determine compliance. Persons under the age of 18 may be authorized to work in conjunction with law enforcement agencies to test compliance. The Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation coordinates the inspections. |
Calendar Requirement |
Retailers must provide instructional material at the checkout counter in a calendar-like format, clearly visible to the retailer’s employee, containing substantially the following language: "If you were not born before this date (insert date and applicable year), you cannot buy tobacco products." In lieu of a calendar, retailers may use approved card readers, scanners or other electronic systems that can verify whether a person is of legal age to purchase tobacco products. The Division of Alcoholic Beverages and Tobacco may suspend or revoke a retailer’s license and may assess administrative penalties of up to $1,000 against a retailer for each violation. |
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law. |
The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.
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Local restaurant remains defiant of no-smoking law
By JULIAN BENBOW, benbow@naplesnews.com
July 1, 2004
After receiving three anonymous complaints about cigarette smoke at Castaways Backwater in East Naples, a state agent made a phone call to owner Al Rusillo to tell him about the Florida Clean Indoor Air Act.
Rusillo told Capt. Tania Pendarakis of the state Department of Business and Professional Regulation that he had heard of the law, but he was turning his restaurant into a smokers-only establishment, court records say.
A year ago, Florida banned smoking in all indoor workplaces across the state, making smokers outcasts gazing through the front doors of most buildings and restaurants. But every day at his business on Davis Boulevard, Rusillo defiantly opens the doors to castaways.
Since the ban went into effect a year ago today, the Division of Alcoholic Beverages and Tobacco and the Division of Hotels and Restaurants have received 1,750 complaints of smoking at indoor restaurants, state spokeswoman Meg Shannon said. Still, as the state cracks down on violators, some establishments disregard the policy.
"For those refusing to get in compliance, we are taking action," Shannon said.
The law is designed to protect people from second-hand smoke, and Shannon said most restaurants have no problem following it. Most of the complaints came to the state within the first three months of the law's existence, but Shannon said once restaurant owners started to understand the law and how they fit in under it, the number of incidences dwindled.
She estimated the state received just 15 complaints in all of May.
Of all the complaints over the past year, the state has filed administrative complaints against 34 businesses. While the state has fines against 21 of the 34 businesses, Shannon said the process is still "mostly educational at this point."
Castaways Backwater Inc. was the first business in Collier County to face administrative action. With a $275 fine staring them in the face, Rusillo requested a hearing.
The original court date was pushed back to July 20 from April 22. Rusillo's lawyer, Ludwig Abruzzo, said he plans to ask for another delay and doesn't expect the hearing to take place in July.
"If there are mitigating circumstances, the fine could be less," Shannon said in an e-mail. "If there are aggravating circumstances, the fine could be more. This occurs in almost all ABT (Division of Alcoholic Beverages and Tobacco) cases."
Court records say that early last July, Pendarakis told Rusillo by phone that his establishment had 30 days to comply. About a week later, the state sent two special agents to the East Naples restaurant with an official notice to comply. When one of the agents returned in August to see if Castaways was in compliance, he said he saw ashtrays and patrons smoking.
Today, not much has changed about Castaways. The restaurant has yet to comply.
Even with the thin, black screens covering the restaurant's outside area and a section upstairs for non-smokers, Castaways still is considered an enclosed indoor workplace under the law and shouldn't allow its patrons to smoke, the state contends.
Rusillo has declined comment, referring questions to Abruzzo. The lawyer said Castaways held a private party the night the two agents came with the notice to comply, and the restaurant wasn't open to the public.
"It was like smoking in their home," Abruzzo said.
In his 44 years of legal experience, Abruzzo said he is has never taken on a case like this before, but he is familiar with similar laws in California and New York. California barred smoking in indoor workplaces in 1995. The ban in New York went into effect around the same time as Florida's.
Abruzzo doesn't question the constitutionality of the law, but said it is being enforced unequally. Abruzzo confirmed that Rusillo wants to turn Castaways into a smoking-only establishment — no non-smokers allowed.
"Smokers have got to have some rights," he said. "If people want to smoke and eat at the same time, as long as they're all smokers ... why not?"
The only other restaurant in Collier County with administrative complaints filed against it is J D Jags Ribhouse and Grill on Golden Gate Parkway. It settled its case with the ABT, and was fined $250. Owners of the sports bar declined comment.
On Marco Island, Fortunes Steak and Seafood has a pending hearing, even though there have been no complaints against the restaurant.
Owner Ray Fortune filed papers last year before the law went into effect, requesting an administrative hearing to determine what the new law means. He said he has had several discussions with workers for the state Division of Alcoholic Beverages and Tobacco to go over differences in interpretation of the law.
Smoking is only allowed at stand-alone bars that sell mostly liquor and alcoholic beverages and receive less than 10 percent of their gross revenue from food sales.
Smoking at Castaways is out of the question, Shannon explained, because one of the requirements for its license is that 51 percent of the its revenue comes from food.
"That requirement clearly conflicts with the 10 percent requirement for smoking designations," Shannon said.
Fortune's 4-year-old establishment is split down the middle as a non-smoking restaurant and a bar where patrons can smoke. The building was constructed so each functions separately with its own air-conditioning system and bathroom.
Fortune said he has no problem following the law, but his interpretation would allow the divided restaurant to stay that way.
"We've always followed the law, and we have every intention to continue," Fortune said. "We haven't tried to hide.
"Some places have ignored the law. They put ashtrays out at night or they put ashtrays out when they think people aren't around, and people complain about it because it was underhanded. We haven't had those complaints."
A date for the hearing hasn't been set, but Fortune has hired a Tallahassee lawyer.
He said the Department of Business and Professional Regulation employees he's spoken with have been professional and agreed with Shannon that this year has been a learning process for both sides.
"It takes everybody a little time to understand what the rule says," Fortune said.
You May Be From Florida If...
** You don't pull off the road to look at an alligator.
** You realize that the only reason for Georgia's existence is to provide extra billboard space for advertising Florida.
** You understand the only escape from big mosquitoes or water bugs is death.
** You wear a sweater when it gets below 70 degrees.
** You don't even consider Miami a nice place to visit.
** You only eat Early Bird Specials.
** You know not to drive from Pensacola to the Keys in one day (or two).
** You can remember when there was no good reason to go to Orlando.
** Your definition of "waterfront property" doesn't include condominium apartments on man-made canals 20 miles from the ocean.
** You can laugh when Northerners say that Florida doesn't have a change of seasons, because you know the rates are much lower after Labor Day.
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