FL S0252

Imposes a fee of 2.6 cents per cigarette on nonsettling manufacturer cigarettes in Florida, in addition to all other taxes and fees.

Fee applies to cigarettes manufactured by companies that did not sign tobacco settlement agreements before July 1, 2008, or have not voluntarily entered into state-approved settlement agreements.

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

Requires dealers, agents, distributors, and distributing agents to report monthly the number of nonsettling manufacturer cigarettes sold and fees paid, itemized by place of business and manufacturer.

Exempts subsequent participating manufacturers under the Master Settlement Agreement from the fee until a credit amendment to that agreement is enacted, treating their cigarettes as settling manufacturer cigarettes until that time.