SB476 Alabama 2012 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2012

Title

Clay Co., tobacco tax, distrib. county legislative delegation office provided for, Secs. 45-14-244.02, 45-14-244.05 am'd.; Sec. 45-14-244.04 reenacted and added

Summary

The bill changes how Clay County tobacco tax money is collected and distributed, creates a new District Community Service Grant Authority to decide where funds go, and clarifies the stamp-based collection method.

What This Bill Does

It updates Clay County's tobacco tax collection rules and adds a new structure for distributing the tax proceeds. It sets a fixed distribution formula: 35% to the Alabama Forestry Commission for fire protection, 25% to the Clay County Industrial Development Council, 25% to the District Community Service Grant Authority, and 15% to Citizens for the Welfare of Animals in Clay County for animal control. It creates the District Community Service Grant Authority, consisting of the local senator and house members, to allocate the funds. It also maintains stamp-based tax collection, with penalties for dealers who don’t collect the tax and a framework for monthly reporting if stamps aren’t available.

Who It Affects

• Clay County consumers and tobacco retailers, who must add the county tax to sales and collect it; penalties apply for failing to do so or for improperly handling the tax.
• Clay County and its local organizations and officials who receive or manage tax funds (Alabama Forestry Commission, Clay County Industrial Development Council, District Community Service Grant Authority, Citizens for the Welfare of Animals in Clay County), as well as the District Community Service Grant Authority itself and the Department of Revenue that collects the tax.

Key Provisions

• Amends Sections 45-14-244.02 and 45-14-244.05 and readds Section 45-14-244.04, to modify how the tobacco tax is collected and distributed in Clay County.
• Creates the District Community Service Grant Authority, made up of the Senator from Senate District 13 and the House members from House Districts 37 and 38, to allocate funds received from the tax.
• Distributes the tax proceeds (less 2% for collection costs) as follows: 35% to the Alabama Forestry Commission for fire protection; 25% to the Clay County Industrial Development Council; 25% to the District Community Service Grant Authority; 15% to Citizens for the Welfare of Animals in Clay County for small animal control (with possible use to contract with neighboring counties).
• Forestry Commission funding is paid quarterly or monthly and must go to volunteer firefighter departments on an equal basis unless standards are not met; noncompliant departments can be denied funds after notice and correction opportunities.
• Tax collection uses stamps; if stamps aren’t available, a monthly report can be filed instead; penalties for dealers include civil penalties of $25 to $500 per offense.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Clay County