SB487 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Gerald O. Dial
Republican
Session: Regular Session 2012
Title: Chambers Co., tobacco tax, distrib., Sec. 45-9-244 am'd.
Summary: SB487 imposes a Chambers County tobacco tax on cigarettes and tobacco products and directs the revenue to local programs and scholarships.
What This Bill Does
It creates a county tax with per-unit rates: 25 cents per pack of cigarettes, 12 cents per cigar, and 25 cents for each container of smoking tobacco, chewing tobacco, snuff, or tobacco paper. The tax is added to the sale price and collected from the buyer, with the amount shown separately on receipts and displays; if stamps aren’t available, monthly reports may be used. After collection, proceeds (minus a 2% cost) are distributed to various local funds and organizations, including fire and rescue, the Industrial Development Council, a district service grant authority, the humane society, Valley Haven School, and a county scholarships fund. The act also creates the District Community Service Grant Authority and establishes enforcement provisions, including civil penalties for noncompliance, and provides a limited exemption for tobacco stored by wholesalers for resale outside the county.

Who It Affects
Consumers in Chambers County who buy tobacco products; they will pay the new county tax at the point of sale and see the amount listed on receipts and price signs.
Tobacco retailers, wholesalers, and distributors in Chambers County; they must collect the tax from customers, display the tax amount separately, and may use stamps or monthly reports to remit the tax, with penalties for noncompliance.

Key Provisions
Amends Section 45-9-244 to establish the Chambers County tobacco tax with specific per-product rates.
Tax collection and display requirements: tax added to sale price, collected from purchasers, and shown separately on price displays and receipts; collection may use stamps or monthly reports if stamps are unavailable.
Enforcement and penalties: unlawful to fail to collect or absorb the tax; civil penalties of $25 to $500 per violation.
Revenue distribution: after 2% collection cost, proceeds distributed to Chambers County General Fund for fire/rescue (25%), Industrial Development Council (48%), District Community Service Grant Authority (18%), Chattahoochee Valley Humane Society (4%), Valley Haven School (3%), and scholarships (2%).
District Community Service Grant Authority: created to allocate funds; composed of the Senator from Senate District 13 and House members from Districts 37 and 38.
Service contracts: county may contract with the Chambers County Volunteer Fire and Rescue Association to provide fire protection; funds distributed to member departments; requires standards and notices for deficiencies; noncompliant departments may be denied funds after cure period.
Exemption: does not apply to tobacco stored by wholesale dealers for resale outside the county.
Effective date: becomes law on the first day of the second month after passage and governor's approval.

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