Florida/Georgia Personal Injury & Workers Compensation

You're probably overthinking it. Call a lawyer.

Call Now: 904-383-7448
Florida Statute 210.03 - Full Text and Legal Analysis
Florida Statute 210.03 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 210.03 Case Law from Google Scholar Google Search for Amendments to 210.03

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 210
TAX ON TOBACCO PRODUCTS
View Entire Chapter
210.03 Prohibition against levying of cigarette taxes by municipalities.No municipality shall levy or collect any excise tax on cigarettes.
History.s. 1, ch. 26320, 1949; s. 1, ch. 63-486; ss. 16, 35, ch. 69-106; s. 10, ch. 72-360; s. 35, ch. 2019-3.

F.S. 210.03 on Google Scholar

F.S. 210.03 on CourtListener

Amendments to 210.03


Annotations, Discussions, Cases:

Cases Citing Statute 210.03

Total Results: 13  |  Sort by: Relevance  |  Newest First

Copy

State Ex Rel. Dade Cnty. v. Brautigam, 224 So. 2d 688 (Fla. 1969).

Cited 27 times | Published | Supreme Court of Florida

...of the State Beverage Department certifies to the Comptroller is the amount of Dade County's cigarette tax collected in the unincorporated areas of the county during specified periods. The relator Dade County in its petition alleges: "2. Subsections 210.03(1) and 210.03(2), Florida Statutes, state in relevant part as follows: `Any municipality in this state may, in the discretion of its governing body, impose an excise or privilege tax upon the sale, receipt, purchase, possession, consumption, handling, distr...
...cigarettes sold or to be sold within those areas of Dade County not incorporated in any chartered municipality. A certified copy of this ordinance was filed with the Director of the State Beverage Department pursuant to the provisions of Fla. Stat., § 210.03(4), F.S.A....
...the state treasury designated `cigarette tax collection trust fund' which shall be paid and distributed as follows: "(a) The director shall from month to month certify to the comptroller the amount derived from each municipal tax *690 authorized in § 210.03, and such amount, less the service charge provided for in section 215.22, Florida Statutes, shall be paid to such municipality by warrant drawn by the comptroller upon the state treasury, which amount is hereby appropriated monthly out of s...
...State, 132 Neb. 535, 272 N.W. 547, 548 (Neb. 1937). See State v. Collier County, 171 So.2d 890 (Fla. 1965). The power to levy the tax is conferred upon municipalities by general law. The expressed purpose of the municipal cigarette tax, as stated in Fla. Stat., § 210.03(5), F.S.A., is to enable the municipality to perform a specific list of "state functions" everyone of which Dade County under its Charter is authorized to and is performing in the unincorporated area....
Copy

Intercorp, Inc. v. Pennzoil Co., Pennzoil Prods. Co., a Div. of Pennzoil Co., Intercorp, Inc. v. Pennzoil Co., 877 F.2d 1524 (11th Cir. 1989).

Cited 21 times | Published | Court of Appeals for the Eleventh Circuit | 9 U.C.C. Rep. Serv. 2d (West) 454, 1989 U.S. App. LEXIS 10771, 1989 WL 73724

Code.”); cf. Restatement (Second) of Contracts § 210(3) (1981). Thus, the trial court properly may receive
Copy

Haitian Refugee Ctr., Inc. v. Nelson, 694 F. Supp. 864 (S.D. Fla. 1988).

Cited 12 times | Published | District Court, S.D. Florida | 1988 U.S. Dist. LEXIS 9646, 1988 WL 90175

"apart from his or her own testimony." 8 C.F.R. § 210.3(b)(2). "Affidavits and other personal testimony
Copy

Klein v. City of New Smyrna Beach, 152 So. 2d 466 (Fla. 1963).

Cited 9 times | Published | Supreme Court of Florida

...ary 1, 1963, maturing serially January 1, 1967, in varying amounts through 2003, both inclusive. Said revenue certificates are payable solely from the "net revenues derived from the operation of the sewer system, the cigarette tax levied pursuant to § 210.03, Florida Statutes, [F.S.A.] and from special assessments levied against the properties to be specifically benefitted by the construction of the proposed sewer improvements." When the petition to validate was filed, order to show cause why t...
...truction of the improvements authorized by the Ordinance; and, to the extent necessary, from the proceeds derived by the City upon each and every sale, receipt and purchase of cigarettes within the corporate limits of the City under the authority of Section 210.03, Florida Statutes, and as imposed by Ordinance enacted by the City on ____, 19__....
Copy

Welker v. State, 93 So. 2d 591 (Fla. 1957).

Cited 7 times | Published | Supreme Court of Florida

...on of the bonds which will be used to finance the parking lot. Even if it did not, we would have no difficulty in concluding that the construction of an off-street parking facility is within the authorized uses of cigarette tax income as provided by Section 210.03, Florida Statutes, F.S.A....
...cilities as an aid to travel by eliminating congestion and hazards to life and property through the removal of parked automobiles from the public way. Certainly it requires no stretch of the English language to conclude from the authority granted by Section 210.03, supra, that the construction of an off-street parking facility is directly related to the preservation of the public safety and the protection of the traveling public....
Copy

State v. City of Key West, 97 So. 2d 615 (Fla. 1957).

Published | Supreme Court of Florida

by and levied pursuant to the provisions of Section 210.03, Florida Statutes 1955, F.S.A., and the City
Copy

Haitian Refugee Ctr., Inc. v. Nelson, 872 F.2d 1555 (11th Cir. 1989).

Published | Court of Appeals for the Eleventh Circuit | 1989 WL 46005

eligibility independent of her own testimony. 8 C.F.R. § 210.3(b)(2). “Affidavits and personal testimony by an
Copy

Fallis v. City of North Miami, 127 So. 2d 883 (Fla. 1961).

Published | Supreme Court of Florida | 1961 Fla. LEXIS 2387

appellee city contends that it is proceeding under Section 210.03, Florida Statutes, F.S.A. by pledging a part
Copy

State v. City of Coral Gables, 195 So. 2d 856 (Fla. 1967).

Published | Supreme Court of Florida | 1967 Fla. LEXIS 4167

library under the provisions of Florida Statute § 210.03(5), F.S. A. Having carefully considered the briefs
Copy

State v. City of North Miami, 89 So. 2d 8 (Fla. 1956).

Published | Supreme Court of Florida | 1956 Fla. LEXIS 4064

utilities tax and one-half the cigarette tax. Section 210.03, Florida Statutes 1955, F.S.A., authorized
Copy

State v. City of Auburndale, 85 So. 2d 611 (Fla. 1956).

Published | Supreme Court of Florida

specifically authorized by Florida" Statutes, Section 210.03, F.S.A. By the cited statute, municpalities
Copy

State v. Town of De Funiak Springs, 91 So. 2d 169 (Fla. 1956).

Published | Supreme Court of Florida

levy cigarette taxes . for stated purposes. By Section 210.03, Florida Statutes, F.S.A., a city is empowered
Copy

Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

alcohol tax. See also AGO's 073-20 and 073-64. Section 210.03, F.S., specifically provides: "No municipality

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.