HB522 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Bob FincherRepresentative
Republican
Session: Regular Session 2017
Title: Randolph Co., tobacco tax, collection and distrib. altered, Act 2003-213, 2003 Reg. Sess. am'd.
Summary: HB522 adds a local tobacco tax in Randolph County, establishes how it is collected by the state, and outlines how the revenue will be distributed to local agencies and programs.
What This Bill Does
It creates an additional tobacco tax in Randolph County and requires dealers to collect it from buyers. The tax is collected by the State Department of Revenue, using stamps (or a monthly report if stamps are unavailable). Revenue from the tax is distributed to the Randolph County General Fund and several local entities for specified purposes, with penalties for noncompliance and rules for how the funds must be used.

Who It Affects
Tobacco dealers, storers, and distributors in Randolph County must collect the tax from purchasers and handle stamp-based payment and reporting requirements, with civil penalties for violations.
Randolph County and the named recipient organizations (Alabama Forestry Commission, Randolph County Industrial Development Council, Randolph County Equine and Agricultural Association, Randolph County Animal Shelter, and the Randolph County General Fund) receive portions of the tax revenue for fire protection, economic development, education related to agriculture, and animal control.

Key Provisions
Adds an additional tobacco tax in Randolph County and sets up collection by the State Department of Revenue, including stamp-based payment and a monthly reporting option if stamps are unavailable.
Section 6 outlines revenue distribution: after a 2% administrative deduction, 32% to the Alabama Forestry Commission for fire protection, 24% to the Randolph County Industrial Development Council, 24% retained in the Randolph County General Fund, 10% to the Randolph County Equine and Agricultural Association, and 10% to the Randolph County Animal Shelter.
Forestry Commission funds are to be used for fire protection and distributed to volunteer fire departments on an equal basis, with no salaries; compliance standards and timely distribution are required.
Industrial Development Council funds are to be used for recruitment/expansion of industries and related infrastructure, with no salaries funded by the proceeds; board members may be reimbursed for actual expenses, with salaries to come from other sources.
Equine and Agricultural Association funds may not be used for salaries; board members may be reimbursed for expenses, with any salaries funded from other sources.

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