HB453 Alabama 2015 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Ron Johnson
Republican
Session: Regular Session 2015
Title: Coosa Co., tobacco tax, distribution of proceeds, Sec. 45-19-245 am'd.
Summary: HB453 would create a Coosa County tobacco tax with specific per-unit rates and direct the proceeds to the county health department and volunteer fire departments.
What This Bill Does
It imposes local tobacco taxes in Coosa County for cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper with set per-unit amounts. If the county commission adopts a resolution, retailers must add the tax to the sale price and display the tax amount separately; failure to collect or misrepresent the tax can lead to fines or jail time. The tax is collected by the State Department of Revenue using a stamp system and rules approved by the department. After collection costs (up to 5%), the proceeds go to the Coosa County Commission for distribution: $7,500 annually to the Health Department General Fund, and the remaining funds distributed equally to certified volunteer fire departments.

Who It Affects
Coosa County residents who purchase tobacco products, who may face higher prices due to the tax.
Tobacco retailers and distributors in Coosa County, who must collect the tax, add it to prices, and display the tax amount separately.
Coosa County Health Department, which would receive $7,500 per year from the tax proceeds.
Certified volunteer fire departments in Coosa County, which would receive the remaining tax proceeds in equal shares.

Key Provisions
Imposes per-unit tobacco taxes in Coosa County: $0.05 per cigarette pack; $0.02 per cigar (with certain cigars taxed as cigarettes); $0.02 per container of smoking tobacco; $0.03 per container of chewing tobacco; $0.03 per can of snuff; $0.15 per package of tobacco paper.
Requires a county-wide resolution to apply the tax and mandates that sellers add the tax to the sale price and display it separately from the price.
Penalties for dealers who fail to collect or misstate the tax include fines up to $100 and/or up to 60 days in jail per offense.
Tax collection is administered by the State Department of Revenue, using stamping methods and related regulations.
Proceeds, after up to 5% for collection costs, go to the Coosa County Commission for distribution: $7,500 annually to the Health Department General Fund; the rest distributed equally to certified volunteer fire departments.
The Department of Revenue is authorized to issue rules and regulations to implement the tax; the tax operates under the existing framework for payments and reporting.

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