HB441 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

HB441 would allow Monroe County to adopt a local constitutional amendment to levy a tobacco tax, collect it, and distribute the proceeds to the county General Fund if voters approve the amendment.

What This Bill Does

It creates a county-level tax on tobacco products with specific per-unit rates for cigarettes, cigars, smoking tobacco, and smokeless tobacco. The tax would be collected like other tobacco taxes and passed on to consumers at the point of sale, with the tax amount shown separately on price displays. Proceeds, after collection costs, would go to the Monroe County General Fund. The bill also sets penalties for noncompliance and requires an election to approve the amendment.

Who It Affects

• Tobacco retailers/sellers in Monroe County who would collect and remit the tax and display the tax amount separately to customers.
• Consumers in Monroe County who would pay higher prices for tobacco products due to the tax.

Key Provisions

• Imposes county-level taxes in Monroe County: $0.25 per pack of 20 or fewer cigarettes; $0.30 per pack of 21–25 cigarettes; $0.01 per cigar; $0.25 per first two ounces and $0.25 for each additional ounce of smoking tobacco; $0.25 per first two ounces and $0.25 for each additional ounce of smokeless tobacco.
• Tax is in addition to other taxes and collected like state tobacco taxes; payment by wholesalers or sellers is sufficient; tax is intended to be paid once per product package.
• Sellers must add the tax to the price and display the tax amount separately on price signs, receipts, and related materials; prohibitions on refunding or absorbing the tax; civil penalties for violations.
• Collection and administration: collected by the State Department of Revenue or Monroe County Tax Collector; may use tobacco stamps or monthly reports if stamps are unavailable; the department may issue rules to implement the tax.
• Proceeds: tax revenue, minus reasonable collection costs, goes to the Monroe County General Fund; there is an exemption for tobacco stored by wholesalers for resale outside the county that is actually resold or reshipped.
• Election requirement: the amendment must be approved by voters in a county election.

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