SB65 Alabama 2017 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Gerald O. Dial
Republican
Session: Regular Session 2017
Title: Clay Co., tobacco tax, distrib. of proceeds, Secs. 45-14-244.04, 45-14-244.05 repealed
Summary: SB65 changes how Clay County's tobacco tax money is distributed and repeals two related sections of the tax law.
What This Bill Does
It directs tobacco tax proceeds in Clay County (after a 2% collection cost) into the Clay County General Fund and divides them among the Alabama Forestry Commission, the Clay County Industrial Development Council, the Clay County Animal Shelter, and the county's water districts and general fund. It sets up rules for how the forestry money is shared with volunteer fire departments, requires annual reporting by the animal shelter, and repeals two older sections. It takes effect October 1, 2017.

Who It Affects
Clay County residents and local service users who benefit from fire protection, animal shelter services, and water infrastructure funded by the tobacco tax.
Local agencies and organizations in Clay County that receive or administer the funds (Alabama Forestry Commission, Clay County Industrial Development Council, Clay County Animal Shelter, Clay County Commission, water districts, and the Clay County Volunteer Firefighters Association).

Key Provisions
Tobacco tax proceeds for Clay County, after 2% collection costs, go to the Clay County General Fund and are distributed as: 32% to the Alabama Forestry Commission for fire protection; 20% to the Clay County Industrial Development Council; 18% to the Clay County Animal Shelter (with annual expenditure reporting); 15% to the Clay County Commission for feeder-line grants to water districts (subject to an application process and guidelines); and 15% retained in the General Fund for other county uses.
Forestry Commission funds are paid quarterly or monthly and used only for fire protection, prevention, and fire safety education; distributed to volunteer fire departments on an equal basis as determined by the Forestry Commission and the Clay County Volunteer Firefighters Association; no salaries paid from these funds; departments that do not meet standards may be denied funds; deficiencies must be corrected after notice.
Sections 45-14-244.04 and 45-14-244.05 of the Code are repealed.
Effective date: October 1, 2017.

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