HB558 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Richard J. Laird
Independent
Session: Regular Session 2013
Title: Randolph Co., tobacco tax, collection and distrib., Act 2003-213, 2003 Reg. Sess. am'd.
Summary: HB558 creates a new Randolph County tobacco tax, outlining how it is collected and how the revenue is distributed to local agencies and groups.
What This Bill Does
The bill establishes an additional county tobacco tax in Randolph County and sets collection methods (stamps or monthly reports if stamps aren’t used) with civil penalties for dealers who don’t collect it. After deducting 2% for the state, the remaining revenue is distributed to specific local entities for designated purposes, including fire protection, industrial development, general county needs, water infrastructure, and agricultural education. It also specifies how the funds must be used and supervised, with rules about salaries and compliance, and it becomes law after the governor signs it.

Who It Affects
Tobacco dealers, storers, and distributors in Randolph County, who must collect the tax from purchasers, use the stamping system or monthly reports, and face civil penalties for noncompliance.
Randolph County and its partner organizations that receive and spend the tax revenue (Alabama Forestry Commission for fire protection, Randolph County Industrial Development Council, Randolph County General Fund, Randolph County Water Authority for feeder lines, and Randolph County Equine and Agricultural Association for educational activities).

Key Provisions
Imposes an additional Randolph County tobacco tax; collection by the State Department of Revenue; uses stamping or monthly reporting if stamps are unavailable; includes civil penalties ($25 to $500) per violation.
The tax revenue is collected and then distributed after a 2% retention by the Department of Revenue; distribution allocations are 32% to the Alabama Forestry Commission for fire protection, 24% to the Randolph County Industrial Development Council, 24% to the Randolph County General Fund, 10% to the Randolph County Water Authority for feeder lines, and 10% to the Randolph County Equine and Agricultural Association for educational opportunities.
Specific use and governance provisions: funds to the Alabama Forestry Commission must be used for fire protection and education, with no salaries paid to departments and strict compliance standards; funds to the Industrial Development Council used for recruiting/expanding industries and related infrastructure, with reimbursements for expenses and salaries funded from other sources; funds to the Equine and Agricultural Association not used for salaries, with reimbursement for expenses; funds to the Water Authority used for feeder lines to underserved residents.
Effective date: becomes law immediately after the Governor signs it.

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