HB665 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Elwyn Thomas
Republican
Session: Regular Session 2012
Title: Blount County, tobacco tax, penalties for failure to collect tax, Sec. 45-5-244 am'd
Summary: Blount County HB665 would let the county impose a tobacco tax up to 10 cents per product, create penalties for not collecting it, and dedicate the proceeds to school resource officers and related law enforcement needs.
What This Bill Does
Allows Blount County to levy a county tobacco tax up to 10 cents per product or package sold in the county. Requires dealers, storers, and distributors to collect the tax from buyers and not absorb or refund it, with a civil penalty of at least $250 for violations. Directs tax proceeds to fund school resource officers, drug task force officers, patrol cars, or related equipment, and fines go to the county's General Fund to support the School Resource Officer Program.

Who It Affects
Tobacco retailers, distributors, and other dealers in Blount County: must collect the tax from purchasers and are subject to civil penalties if they fail to do so or try to absorb the tax.
Blount County government and residents: proceeds fund school resource officers, drug task forces, and related law enforcement equipment; fines support the School Resource Officer Program.

Key Provisions
Allows Blount County to levy a county privilege or excise tax on tobacco products, up to ten cents per product or package.
Tax proceeds must be used exclusively for school resource officers, drug task force officers, patrol cars, or related equipment as deemed necessary by the county sheriff's department.
Allows the county to prosecute violations where dealers fail to collect the tax, refund it, absorb it, or advertise absorption, with a civil penalty of at least $250 per offense; each violation is a separate offense.
Fines collected go to the General Fund of Blount County to help fund the School Resource Officer Program.
Effective date: the act becomes law on the first day of the third month after passage and approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Blount County