HB355 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Mark Tuggle
Republican
Session: Regular Session 2018
Title: Coosa Co., tobacco tax, distrib. of a portion to co. general fund, Sec. 45-19-245 am'd.
Summary: HB355 changes Coosa County's tobacco taxes, who collects them, how the proceeds are distributed, and adds retroactive effect to 2016.
What This Bill Does
It sets specific per-unit tobacco tax rates for Coosa County (cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper). It requires county-approved retailers to add the tax to prices, collect it from customers, and display the tax separately on receipts. It authorizes the Department of Revenue to manage stamp-based payment and to issue rules enforcing the tax. It directs that after collection, proceeds (minus up to 5% for collection) go to the Coosa County Health Department and the remaining amount to certified volunteer fire departments, with retroactive effect to October 1, 2016.

Who It Affects
Consumers in Coosa County who purchase tobacco products will pay the added tax, included in the purchase price.
Retailers and other sellers in Coosa County of cigarettes, cigars, snuff, smoking tobacco, chewing tobacco, and tobacco paper who must collect and separately disclose the tax to customers.
Coosa County Health Department, which will receive $7,500 per year from the tax proceeds.
Certified volunteer fire departments in Coosa County, which will receive the remaining tax proceeds distributed equally.
The Alabama Department of Revenue, which will administer stamp payments, enforcement, and rules for the tax.

Key Provisions
Amends Section 45-19-245 to set county-specific tax rates: 5 cents per cigarette, 2 cents per cigar, 2 cents per smoking tobacco, 3 cents per chewing tobacco, 3 cents per snuff, and 15 cents per tobacco paper.
Requires Coosa County retailers to add the tax to the sale price, collect it from buyers, and display the tax amount separately on signs and receipts.
Imposes penalties for non-compliance (up to $100 fine, up to 60 days in jail, or both) and makes each violation a separate offense.
Uses a stamp-based payment system administered by the Department of Revenue, with similar enforcement as other taxes, and authorizes DOR to promulgate rules.
Distributes proceeds after collection costs (not more than 5%): $7,500 annually to the Coosa County Health Department General Fund; the rest evenly to certified volunteer fire departments.
Includes retroactive effect to October 1, 2016 and immediate effectiveness upon 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: Coosa County