No municipality shall levy or collect any excise tax on cigarettes.
Fla. Stat. § 210.03
Prohibition against levying of cigarette taxes by municipalities
Applied in 2 court decisions — leading case 224 So. 2d 688 - State Ex Rel. Dade County v. Brautigam (1969)
Most recently applied in 224 So. 2d 688 - State Ex Rel. Dade County v. Brautigam (June 1969)
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.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.