HB431 Alabama 2013 Session

Summary

Primary Sponsor

Harry Shiver

Republican

Co-Sponsor

Thomas Jackson

Session

Regular Session 2013

Title

Monroe Co., tobacco, levy tax on tobacco products, collect, distrib. proceeds, const. amend.

Summary

HB431 would allow Monroe County to impose a local tobacco tax through a constitutional amendment and use the money for the county's General Fund.

What This Bill Does

The bill would authorize Monroe County to levy a county tax on tobacco products at specific rates (e.g., per pack for cigarettes, per cigar, and per ounce for tobacco products) and collect the proceeds. The tax would be in addition to existing taxes and collected similarly to state sales taxes, with stamps or monthly reporting if stamps aren’t available. Sellers must add the tax to prices and display it separately; there are penalties for noncompliance. Net proceeds, after collection costs, would go to the Monroe County General Fund; the tax does not apply to tobacco stored for resale outside the county.

Who It Affects

• Residents and visitors who purchase tobacco products in Monroe County, as the purchase price would include the new county tax.
• Retailers, wholesalers, and distributors selling tobacco in Monroe County, who must collect the tax, display it separately, and could face penalties for noncompliance.
• Monroe County General Fund, which would receive the tax proceeds after the cost of collecting the tax.
• State or county tax administrators (Department of Revenue or Monroe County Tax Collector), who would administer and collect the tax similar to other tobacco taxes.

Key Provisions

• Proposes a local constitutional amendment for Monroe County to levy and collect a tobacco tax and distribute proceeds to the county.
• Sets specific tax rates for cigarettes, cigars, chewing/snuff tobacco, and smoking tobacco (e.g., 0.10 per pack of 20 or fewer cigarettes; 0.12 per pack of 21–25; 0.002 per cigar; 0.10 per first two ounces with 0.10 for each additional ounce for smoking and smokeless tobacco).
• Tax is in addition to existing taxes and collected like state sales taxes; collection may use stamps or monthly reports if stamps are unavailable; dealers must display the tax amount separately on receipts and price signs.
• Penalties for dealers who fail to collect or who absorb the tax; proceeds distributed to Monroe County General Fund after covering collection costs, with an exemption for tobacco stored by wholesalers for resale outside the county.
• Requires an election to approve the amendment, with ballot language and description of the proposal.

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

Subjects

Taxation