SB490 Alabama 2010 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Kim Benefield
Democrat
Session: Regular Session 2010
Title: Randolph Co., tobacco tax, collection and distribution, Legislative Delegation District Community Service Office abolished, Act 2003-213, 2003 Reg. Sess. am'd.
Summary: SB490 creates a new tobacco tax in Randolph County, sets up collection and distribution of the revenue, and abolishes the District Community Service Office.
What This Bill Does
It adds an additional tobacco and tobacco products tax in Randolph County and directs the state Department of Revenue to collect it, using tobacco stamps or monthly reports if stamps are unavailable. The tax revenue is distributed as follows: 32% to the Alabama Forestry Commission for fire protection, 24% to the Randolph County Industrial Development Council, 24% to the Randolph County General Fund, 10% to the Randolph County Water Authority for feeder lines, and 10% to the Randolph County Animal Shelter. Dealers must add the tax to sales prices and collect it from purchasers; refunds or absorption of the tax are prohibited and civil penalties apply for violations. The act also abolishes the District Community Service Office serving Randolph, Clay, and Chambers Counties.

Who It Affects
Tobacco dealers, storers, and distributors in Randolph County who must collect the tax from purchasers, add it to the sale price, and may face civil penalties for noncompliance.
Randolph County residents and local government entities who will benefit from the tax revenue, including fire protection services (Forestry Commission), economic development (Industrial Development Council), general county operations, water service expansion (Water Authority), and animal control (Animal Shelter); and the removal of the District Community Service Office.

Key Provisions
Imposes an additional tobacco tax in Randolph County, collected by the Alabama Department of Revenue, with payment methods including stamps or monthly reports if stamps are unavailable.
Prohibits refunds or absorption of the tax by dealers and sets civil penalties for violations (not less than $25 and not more than $500 per offense).
Requires dealers to add the tax to the sale price and collect from purchasers, with the state and county authorized to handle stamp purchases and monthly reporting forms approved under the Administrative Procedure Act.
Proceeds distribution: 2% of the tax goes to the Department of Revenue for collection; the rest is distributed to the Randolph County General Fund and designated entities as follows—32% to the Alabama Forestry Commission, 24% to the Randolph County Industrial Development Council, 24% retained in the Randolph County General Fund, 10% to the Randolph County Water Authority, and 10% to the Randolph County Animal Shelter.
Forestry Commission funds are for fire protection, prevention, and safety education, distributed to volunteer fire departments on an equal basis with standard compliance requirements (no salaries paid from these funds).
Abolishes the District Community Service Office serving Randolph, Clay, and Chambers Counties and repeals Section 5 of Act 2003-213.
Effective date: September 30, 2010.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Randolph County