Under existing law, Alabama does not levy a license or privilege tax on cigar wrappers manufactured using tobacco.
This bill would add a new Chapter 25B to Title 40 of the Code of Alabama 1975, to include cigar wrappers manufactured using tobacco as a tobacco product subject to Alabama's levy of license or privilege taxes on articles containing tobacco.
This bill would provide for civil enforcement of the chapter and criminal penalties for failing to comply with the requirements of the chapter.
Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose.
The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.
Delivered to Governor at 5:15 p. m. on May 10, 2012.
Assigned Act No. 2012-425.
Clerk of the House Certification
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1328
Third Reading Passed
Orr Carry Over to the Call of the Chair Granted
Third Reading Carried Over to Call of the Chair
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 184
Barton motion to Table adopted Roll Call 183
Hubbard (J) first Substitute Offered
Motion to Adopt adopted Roll Call 182
Barton Amendment Offered
Motion to Adopt adopted Roll Call 181
Motion to Adopt adopted Roll Call 180
Ways and Means General Fund Amendment Offered
W&MGF 1st Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 2 amendments
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Source: Alabama Legislature