FL H1207

Imposes a 2.6 cent per cigarette fee on nonsettling manufacturer cigarettes sold in Florida, in addition to existing taxes and fees, to discourage underage smoking and recoup lost tobacco settlement revenue.

Requires settling manufacturers to annually certify their brand families to the Attorney General by April 30th; Division of Alcoholic Beverages and Tobacco must publish a directory of certified settling manufacturers on its website, with brand families not listed presumptively treated as nonsettling manufacturer products.

Mandates dealers, agents, distributing agents, and distributors to report monthly the number of nonsettling manufacturer cigarettes on which fees were paid, itemized by location, manufacturer, and brand family.

Applies nonsettling manufacturer cigarette tax penalties to any cigarettes subject to the fee that remain unpaid, treating them as untaxed cigarettes under existing law.

Exempts subsequent participating manufacturers from the fee until a credit amendment to the master settlement agreement is enacted that offers them credits for amounts paid under that agreement.