HB277 Alabama 2012 Session
Bill Summary
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
Relating to taxation of tobacco products; to add new Chapter 25B to Title 40 of the Code of Alabama 1975; to levy a tax on cigar wrappers; to require a business license; to require monthly reports; to provide penalties; to provide for distribution of proceeds; to provide for operation expenses; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of 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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 10, 2012 | Delivered to Governor at 5:15 p. m. on May 10, 2012. | |
| May 10, 2012 | Assigned Act No. 2012-425. | |
| May 10, 2012 | Clerk of the House Certification | |
| May 10, 2012 | Signature Requested | |
| May 10, 2012 | Enrolled | |
| May 10, 2012 | Passed Second House | |
| May 10, 2012 | Motion to Read a Third Time and Pass adopted Roll Call 1328 | |
| May 10, 2012 | Third Reading Passed | |
| May 10, 2012 | Orr Carry Over to the Call of the Chair Granted | |
| May 10, 2012 | Third Reading Carried Over to Call of the Chair | |
| April 5, 2012 | Read for the second time and placed on the calendar | |
| March 1, 2012 | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund | |
| February 28, 2012 | Engrossed | |
| February 28, 2012 | Motion to Read a Third Time and Pass adopted Roll Call 184 | |
| February 28, 2012 | Barton motion to Table adopted Roll Call 183 | |
| February 28, 2012 | Hubbard (J) first Substitute Offered | |
| February 28, 2012 | Motion to Adopt adopted Roll Call 182 | |
| February 28, 2012 | Barton Amendment Offered | |
| February 28, 2012 | Motion to Adopt adopted Roll Call 181 | |
| February 28, 2012 | Motion to Adopt adopted Roll Call 180 | |
| February 28, 2012 | Ways and Means General Fund Amendment Offered | |
| February 28, 2012 | W&MGF 1st Amendment Offered | |
| February 28, 2012 | Third Reading Passed | |
| February 16, 2012 | Read for the second time and placed on the calendar 2 amendments | |
| February 9, 2012 | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB277 Alabama 2012 Session - Enrolled |
| Bill Text | HB277 Alabama 2012 Session - Engrossed |
| Bill Text | HB277 Alabama 2012 Session - Introduced |