SB290 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Gerald O. Dial
Republican
Session: Regular Session 2018
Title: Clay Co., tobacco tax, distrib. further provided for, Act 2017-65, 2017 Reg. Sess., am'd; Sec. 45-14-244.07 am'd.
Summary: SB 290 updates how Clay County distributes local tobacco tax receipts, specifies new recipients and percentages, and adds reporting requirements.
What This Bill Does
It amends the distribution of Clay County tobacco tax proceeds to several entities with set percentages, including 32% to the Alabama Forestry Commission, 20% to the Clay County Industrial Development Council, and portions to the Clay County Animal Shelter, the county commission for feeder-line projects, and a retained share for the county general fund (with 2% for collection costs). It also requires the Forestry Commission to distribute its share to volunteer fire departments on an equal basis and to exclude salaries, plus a process to deny funds to noncompliant departments. The Animal Shelter must annually report expenditures, and the county must establish guidelines and an application process for feeder-line disbursements. The act takes effect October 1, 2017.

Who It Affects
Clay County government and public safety entities (Alabama Forestry Commission, volunteer fire departments, water districts, and the county general fund) that will receive and administer tobacco tax allocations and implement the funding rules.
Clay County Animal Shelter and Clay County Industrial Development Council that receive portions of the tax receipts and, in the Animal Shelter's case, must report annual expenditures.

Key Provisions
Amends Section 45-14-244.07 to change how Clay County tobacco tax proceeds are distributed.
Allocations specified: 32% to Alabama Forestry Commission; 20% to Clay County Industrial Development Council; 'Eighteen Twenty percent' to Clay County Animal Shelter; 'Fifteen Thirteen percent' to the Clay County Commission for a feeder-line fund; 15% retained in the Clay County General Fund; 2% deducted for collection costs by the Department of Revenue.
Forestry Commission funds must be paid quarterly or monthly and used only for fire protection, prevention, and safety education; distributed to volunteer fire departments equally; no salaries; noncompliant departments can be denied funding with notice to correct deficiencies.
Animal Shelter must annually report to the county commission on expenditures.
County to develop guidelines and an application process for disbursement of funds to water districts for feeder lines.
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