HB184 Alabama 2015 Session

Summary

Primary Sponsor

Harry Shiver

Republican

Session

Regular Session 2015

Title

Monroe Co., tax authorized, distrib. of proceeds, const. amend.

Summary

Proposes a Monroe County constitutional amendment to levy a county tobacco tax and distribute the proceeds to the county's general fund.

What This Bill Does

If approved, Monroe County would impose a county-level tax on tobacco products with specific per-unit rates for cigarettes, cigars, smoking tobacco, and smokeless tobacco. The tax is added to the price and collected like state tobacco taxes, with wholesalers’ license payments potentially covering the tax; proceeds go to the Monroe County General Fund after covering collection costs. The tax is designed to apply once per package or unit, and dealers must display the tax separately on price signs and receipts. Violations can incur civil penalties, and the Department of Revenue or the Monroe County Tax Collector would handle collection, with provisions for stamps or monthly reporting if stamps are unavailable. The amendment also excludes tobacco stored for resale or reshipment outside the county and mandates an election to adopt the amendment.

Who It Affects

• Tobacco sellers/retailers in Monroe County — must collect the tax from customers, add it to the sale price, display the tax amount separately, and could face civil penalties for noncompliance.
• Residents and visitors who buy tobacco products in Monroe County — pay the new county tobacco tax as part of the purchase, with proceeds supporting the Monroe County General Fund.

Key Provisions

• Imposes specific county taxes on tobacco products in Monroe County: $0.25 per package of 20 or fewer cigarettes; $0.30 per package of 21–25 cigarettes; $0.01 per cigar; $0.25 for the first two ounces of smoking tobacco plus $0.25 for each additional ounce; $0.25 for the first two ounces of smokeless tobacco plus $0.25 for each additional ounce.
• Tax is in addition to other taxes and collected like state tobacco taxes; a wholesaler's license payment may be sufficient to cover the tax.
• Tax is intended to be passed on to consumers; dealers must display the tax amount separately from the product price on all signs and receipts; violations carry civil penalties of $25 to $500 per offense.
• Collected by the State Department of Revenue or Monroe County Tax Collector; proceeds go to the Monroe County General Fund after deducting reasonable collection costs; stamps or monthly reports may be used if stamps are unavailable.
• Exempts tobacco stored by wholesale dealers for resale or reshipment outside the county from the tax.
• Proposed as a constitutional amendment to be approved by voters in an 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