# Fla. Stat. § 210.03: 210.03 Prohibition against levying of cigarette taxes by municipalities

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.03

## Section

- **Citation:** Fla. Stat. § 210.03
- **Heading:** 210.03 Prohibition against levying of cigarette taxes by municipalities
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 210 / Part I / Section 210.03

## Text

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.

## Nearby sections

- [Fla. Stat. § 210.01 210.01 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.01.md)
- [Fla. Stat. § 210.02 210.02 Cigarette tax imposed; collection.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.02.md)
- [Fla. Stat. § 210.03 210.03 Prohibition against levying of cigarette taxes by municipalities.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.03.md)
- [Fla. Stat. § 210.04 210.04 Construction; exemptions; collection.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.04.md)
- [Fla. Stat. § 210.05 210.05 Preparation and sale of stamps; discount.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.05.md)
- [Fla. Stat. § 210.06 210.06 Affixation of stamps; presumption.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.06.md)
- [Fla. Stat. § 210.07 210.07 Machines.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.07.md)
- [Fla. Stat. § 210.08 210.08 Bond for payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.08.md)
- [Fla. Stat. § 210.09 210.09 Records to be kept; reports to be made; examination.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.09.md)
- [Fla. Stat. § 210.10 210.10 General powers of the Division of Alcoholic Beverages and Tobacco.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.10.md)
- [Fla. Stat. § 210.11 210.11 Refunds; sales of stamps and payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.11.md)
- [Fla. Stat. § 210.011 210.011 Cigarette surcharge levied; collection.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.011.md)
- [Fla. Stat. § 210.12 210.12 Seizures; forfeiture proceedings.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.12.md)
- [Fla. Stat. § 210.13 210.13 Determination of tax on failure to file a return.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.03. Check the current official text before relying on it. Not legal advice.