FL S1414

Imposes a fee of 2.6 cents per cigarette on all nonsettling manufacturer cigarettes sold, received, purchased, possessed, consumed, handled, distributed, or used in Florida.

Requires the Division of Alcoholic Beverages and Tobacco to maintain and publish an online directory of settling manufacturers and their certified brand families; cigarettes from brands not listed are presumed to be nonsettling manufacturer products subject to the fee.

Establishes that settling manufacturers are those who signed tobacco settlement agreements before July 1, 2008, or voluntarily entered into comparable agreements with the state requiring annual payments equal to the nonsettling manufacturer fee.

Requires dealers, agents, distributing agents, and distributors to file monthly reports itemizing nonsettling manufacturer cigarettes and fees paid by manufacturer and brand family.

Treats unpaid fees as unpaid taxes and subjects violators to all penalties imposed under existing tobacco tax law; exempts subsequent participating manufacturers from the fee until a credit amendment to the Master Settlement Agreement becomes effective.