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SB486 Alabama 2012 Session

Updated Feb 27, 2026
Notable

Summary

Primary Sponsor
Gerald O. Dial
Gerald O. Dial
Republican
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

This bill changes how Randolph County collects a tobacco tax and distributes its proceeds, and re-creates a District Community Service Grant Authority to allocate those funds.

What This Bill Does

It updates how the Randolph County tobacco tax is collected (stamps, with a monthly report option if stamps aren’t available) and establishes civil penalties for noncompliance. It outlines how the tax proceeds will be distributed: 32% to the Alabama Forestry Commission for fire protection, 24% to the Randolph County Industrial Development Council for job recruitment, 24% retained by the Randolph County General Fund, 10% to the Randolph County Animal Shelter, and 10% to the District Community Service Grant Authority (with 2% kept by the Department of Revenue). It creates the District Community Service Grant Authority and directs that forestry funds be distributed to volunteer fire departments on an equal basis with no salaries, and notes the act becomes effective on the first day of the second month after passage.

Who It Affects
  • Randolph County residents and county/local government entities who will receive funding for fire protection, economic development, general county operations, animal control, and district grants, and who oversee these programs.
  • Tobacco retailers/dealers and the Alabama Department of Revenue who must collect the tax, use stamps or monthly reports, and face civil penalties for noncompliance.
Key Provisions
  • Amends Act 2003-213 Sections 3 and 6 to adjust tax collection, penalties, and the stamp-based payment mechanism, including a monthly report option if stamps are unavailable.
  • Reenacts Section 5 to create the District Community Service Grant Authority with members: Senator from Senate District 13 and House members from House Districts 37 and 38.
  • Specifies tax proceeds distribution: 32% to Alabama Forestry Commission, 24% to Randolph County Industrial Development Council, 24% retained by Randolph County General Fund, 10% to Randolph County Animal Shelter, and 10% to District Community Service Grant Authority, with 2% retained by the Department of Revenue.
  • Outlines use of forestry funds for fire protection and education, distributed to volunteer fire departments on an equal basis, with no salaries and noncompliance consequences.
  • Requires the county and District Authority to contract with the Department of Revenue to purchase stamps; allows monthly reporting in lieu of stamps if necessary.
  • Sets the act’s effective date as the first day of the second month after passage.
AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Randolph County

Bill Actions

Assigned Act No. 2012-339.

Second House Concurs in Veto Override

Laird motion to Read a Third Time, Veto to the Contrary Not Withstanding adopted Roll Call 1449

House of Origin Overrides Veto

Motion to Read a Third Time, Veto to the Contrary Not Withstanding adopted Roll Call 1121

Executive Veto Offered

Signature Requested

Enrolled

Motion to Read a Third Time and Pass adopted Roll Call 973

Third Reading Passed

Passed Second House

Read for the second time and placed on the calendar

Read for the first time and referred to the House of Representatives committee on Local Legislation

Engrossed

Motion to Read a Third Time and Pass adopted Roll Call 576

Dial motion to Adopt adopted Roll Call 575

Dial Amendment Offered

Third Reading Passed

Read for the second time and placed on the calendar

Read for the first time and referred to the Senate committee on Local Legislation No. 1

Bill Text

Votes

Motion to Read a Third Time and Pass

April 13, 2012 Senate Passed
Yes 23
No 2
Abstained 4
Absent 6

Dial motion to Adopt

April 13, 2012 Senate Passed
Yes 26
Abstained 2
Absent 7

Motion to Read a Third Time and Pass

April 26, 2012 House Passed
Yes 35
Abstained 43
Absent 27

Laird motion to Read a Third Time, Veto to the Contrary Not Withstanding

May 11, 2012 House Passed
Yes 53
Abstained 10
Absent 42

Motion to Read a Third Time, Veto to the Contrary Not Withstanding

May 12, 2012 Senate Passed
Yes 18
No 1
Abstained 3
Absent 13

Documents

Source: Alabama Legislature