FL S2344

Imposes a 2 cents per cigarette fee on sales, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes manufactured by nonsettling manufacturers in Florida.

Fee applies only to nonsettling manufacturer cigarettes (those not made by manufacturers who signed tobacco settlement agreements before July 1, 2008, or who voluntarily entered into similar agreements with the state).

Requires the Division of Alcoholic Beverages and Tobacco to maintain and publish an online directory listing all settling manufacturers and their brand families; cigarettes with brand families not on the directory are presumptively considered nonsettling manufacturer products subject to the fee.

Requires dealers, agents, distributing agents, and distributors to report monthly the number of nonsettling manufacturer cigarettes with affixed stamps or insignia and the fees paid, itemized by place of business, manufacturer, and brand family.

Fee is collected and enforced using the same stamp and insignia system as existing cigarette taxes; penalties for noncompliance are the same as those for unpaid cigarette taxes; effective July 1, 2010.