HB785 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Richard J. Laird
Independent
Session: Regular Session 2012
Title: Randolph Co., tobacco tax, portion distrib. for establishment of District Community Service Office, Act 2003-213, 2003 Reg. Sess. amended and reenacted; Act 2010-402, 2010 Reg. Sess. am'd.
Summary: HB785 changes how Randolph County tobacco tax money is collected and distributed and re-creates the District Community Service Office to serve Randolph, Clay, and Chambers Counties.
What This Bill Does
It updates tobacco tax collection processes (including stamps and penalties) and specifies that the State Department of Revenue collects the tax. It reorganizes how the tax revenue is divided: 2% stays with the Revenue Department for administration; 32% goes to the Alabama Forestry Commission for fire protection; 15% goes to the Randolph County Industrial Development Council; 24% remains in the Randolph County General Fund; 10% goes to the Randolph County Animal Shelter; and 19% funds the District Community Service Office. It reenacts and details the District Community Service Office to be staffed and funded by the counties and to serve constituents and manage grant funding.

Who It Affects
Randolph County General Fund receives 24% of tobacco tax proceeds to fund county operations.
Alabama Forestry Commission receives 32% of proceeds to support fire protection and related activities; funds are distributed to volunteer fire departments and cannot be used for salaries.
Randolph County Industrial Development Council receives 15% to recruit and support industries; no more than 20% of this revenue may be spent on personnel costs.
Randolph County Animal Shelter receives 10% to help with small animal control.
District Community Service Office receives 19% to fund its activities and provide services to constituents.
State Department of Revenue handles tax collection and administration, including stamping requirements or monthly reports if stamps are unavailable.
Residents and communities in Randolph, Clay, and Chambers Counties may benefit from improved fire protection, economic development efforts, animal services, and district office programs.

Key Provisions
Section 3 amends tax collection in Randolph County, requiring dealers to collect the tax and use stamps or a monthly report if stamps are unavailable, with civil penalties for noncompliance and the Department of Revenue handling collection similarly to state sales tax.
Section 6(a) sets the distribution of tobacco tax proceeds: 2% retained by the Department of Revenue; 32% to the Alabama Forestry Commission for fire protection; 15% to the Randolph County Industrial Development Council (with a limit that no more than 20% of this may be spent on personnel costs); 24% retained in the Randolph County General Fund; 10% to the Randolph County Animal Shelter; and 19% to fund the District Community Service Office.
Section 5 reenacts the creation of the District Community Service Office serving Randolph, Clay, and Chambers Counties, with office space and staff provided by the counties; personnel are selected by the county legislative delegation and serve at their pleasure; the office serves constituents and disburses grant funding.

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