HB271 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Bob FincherRepresentative
Republican
Session: Regular Session 2018
Title: Randolph Co., tobacco tax, collection and distrib. altered, Act 2003-213, 2003 Reg. Sess. am'd.
Summary: Randolph County gets a new tobacco tax and a detailed plan for how the money is split among fire protection, EMS, development, and county groups.
What This Bill Does
The bill adds an additional tobacco tax in Randolph County and changes how the proceeds are distributed. It designates percentages for specific recipients: 32% to volunteer fire departments and the Randolph County Rescue Squad; 24% to the Randolph County Industrial Development Council; 24% kept in the Randolph County General Fund; 10% to the Equine and Agricultural Association; and 10% to the Animal Shelter, with 2% kept by the Department of Revenue. It sets rules on how the funds must be used (fire protection, prevention, EMS, education, and animal control) and requires payments on a monthly or quarterly basis with strict timeframes and no salaries from most funds. The act becomes effective immediately after the governor signs it.

Who It Affects
Group 1: Randolph County volunteer fire departments and the Randolph County Rescue Squad will receive a portion of the tax proceeds and must use the funds for fire protection, prevention, emergency services, and related activities; funds must meet standards and salaries cannot be paid from these funds.
Group 2: Randolph County Industrial Development Council; Randolph County Equine and Agricultural Association; Randolph County Animal Shelter; Randolph County General Fund; and the Department of Revenue (as the tax collector). These groups receive specific portions of the funds or oversee their use, while the Department of Revenue collects the tax.

Key Provisions
Specific provision 1: Establishes an additional tobacco and tobacco products tax in Randolph County and outlines the distribution percentages to named recipients (32% to volunteer fire departments and Rescue Squad, 24% to Industrial Development Council, 24% to General Fund, 10% to Equine and Agricultural Association, 10% to Animal Shelter) with 2% retained by the Department of Revenue.
Specific provision 2: Sets use and governance rules for funds (e.g., fire department funds must be used for fire protection, prevention, and safety education with no salaries; Rescue Squad funds for emergency services; Equine/Ag Association funds cannot pay salaries but board expenses can be reimbursed) and requires timely expenditures (within 15 days of receipt) and minimum standards compliance; the act becomes effective immediately after governor's approval.

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