FL S0614

Imposes a fee of 2.6 cents per cigarette on nonsettling manufacturer cigarettes sold, distributed, or used in Florida that require a tax stamp, in addition to other state taxes and fees.

Requires settling manufacturers to certify their brand families to the Attorney General by July 1, 2014, and annually by April 30 thereafter; the Division of Alcoholic Beverages and Tobacco must maintain and publish a directory of certified brands on its website.

Treats cigarette brands not appearing on the directory list as presumptively nonsettling manufacturer cigarettes subject to the fee.

Requires dealers, agents, distributing agents, and distributors to report monthly the number of nonsettling manufacturer cigarettes stamped, fees paid, and other relevant information itemized by location, manufacturer, and brand family.

Makes failure to pay the fee subject to the same penalties as unpaid cigarette taxes under Florida law; subsequent participating manufacturers with greater than 3.75 percent market share are exempt until a credit amendment to the Master Settlement Agreement takes effect.