FL H0335

Establishes a $2 surcharge per standard package of cigarettes (20 cigarettes per 21 C.F.R. s. 1140.16(b)) in addition to existing excise tax of 33.9 cents

Implements tiered surcharge rates for non-standard packages: 50 cents for 10 or fewer cigarettes in category (a), $1 for 11-20 cigarettes in category (a), with higher rates for heavier categories (b) and (c)

Deletes provision authorizing the Division of Alcoholic Beverages and Tobacco to permit manufacturers to distribute free sample cigarette packages without stamps

Requires surcharge and tax payments to be made by dealers to the division by the 10th day of the following month, with 1 percent monthly interest on late payments

Directs all surcharge revenue to be deposited into the Health Care Trust Fund within the Agency for Health Care Administration; effective July 1, 2016