FL S1386

Imposes a 2.6 cents per cigarette fee on nonsettling manufacturer cigarettes in addition to existing taxes and fees.

Requires settling manufacturers to certify their brand families to the Attorney General by July 1, 2015, and annually by April 30 thereafter; Division of Alcoholic Beverages and Tobacco shall maintain a public directory of certified brands.

Cigarettes not listed in the directory are presumed to be nonsettling manufacturer cigarettes subject to the fee, which applies to sales, receipt, purchase, possession, consumption, handling, distribution, and use in the state.

Requires dealers, agents, distributing agents, and distributors to report monthly the number of nonsettling manufacturer cigarettes and fees collected by manufacturer and brand family.

Treats nonsettling manufacturer cigarettes failing to pay the fee as untaxed cigarettes, subjecting sellers and users to existing penalty provisions; exempts subsequent participating manufacturers from the fee until a credit amendment takes effect.