HB766 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Lesley Vance
Republican
Session: Regular Session 2012
Title: Russell County, levy additional cigarette tax, distribution of proceeds from additional tax to Russell County Historical Association, General Fund of Phenix City, and Russell County General Fund, const. amend.
Summary: This bill would add a local constitutional amendment for Russell County to impose a 50-cent cigarette tax per pack and designate how the money is distributed to local history, fire departments, a joint economic development agency, and city/county funds.
What This Bill Does
If approved, cigarette retailers in Russell County would collect a 50-cent tax per pack. Proceeds would be distributed each fiscal year: up to $250,000 to the Russell County Historical Association for Fort Mitchell, $25,000 to each certified volunteer fire department, $500,000 to fund a joint economic development agency for Phenix City and Russell County (held in trust until the agency is set up), and the remaining funds split equally between the Phenix City General Fund and the Russell County General Fund. The tax would be collected similarly to state tobacco taxes, with enforcement and penalties for noncompliance, and the bill outlines administrative rules and reporting requirements. An election would be held to approve this constitutional amendment.

Who It Affects
Cigarette buyers and sellers in Russell County would be subject to the new 50-cent-per-pack tax and must collect and remit it, with penalties for noncompliance.
Local organizations and government funds in Russell County and Phenix City (the Russell County Historical Association, certified volunteer fire departments, the joint economic development agency, and the Phenix City and Russell County General Funds) would receive specified annual funding from the tax proceeds.

Key Provisions
Imposes a local cigarette tax of 50 cents per pack on cigarettes sold or distributed in Russell County.
Distributes the proceeds as follows: up to $250,000 to the Russell County Historical Association for Fort Mitchell; $25,000 to each certified volunteer fire department; $500,000 to fund a joint economic development agency for Phenix City and Russell County (held in trust until established); the remainder split evenly between the Phenix City General Fund and the Russell County General Fund.
Requires dealers to collect the tax from purchasers and prohibits absorption, refunds, or under-collection; imposes civil penalties for noncompliance.
Authorizes collection and administration by the State Department of Revenue or Russell County Commission, with stamps or monthly reports if stamps are unavailable, and allows rules/regulations to be enacted.
Funds are deposited with the Russell County Commission for annual distribution; the joint economic development agency funds are held in trust until the agency is established; Phenix City and the Russell County Commission must take steps to establish the agency.
An election is required to approve the constitutional amendment, with ballot language and description set forth according to the state's amendment process.

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