SB396 Alabama 2018 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

Democrat

Session

Regular Session 2018

Title

Macon Co., tobacco tax, distrib. of portion for recreational purpose, Sec. 45-44-246 am'd.

Summary

Macon County can impose an additional tobacco tax and set how the money is distributed to local programs and fire departments.

What This Bill Does

If enabled by a county resolution, Macon County can add a local tobacco tax with specified per-item amounts, in addition to existing taxes, collected like other tobacco taxes and intended to be paid once per package. The net tax revenue is then distributed to local programs and fire departments: 5% to the Macon County Retired Senior Volunteer Program, 5% to the Tuskegee/Macon County YMCA for recreation, 5% to the Alabama Department of Revenue for collection costs, and the remainder split equally among Macon County fire departments as determined by the County Commission in consultation with the Macon County Fire Chiefs Association.

Who It Affects

• Tobacco sellers/retailers in Macon County would collect and remit the new county tax when selling tobacco products.
• Local programs and fire departments in Macon County (Macon County Retired Senior Volunteer Program, Tuskegee/Macon County YMCA, Macon County fire departments) would receive the net proceeds according to the specified distribution.

Key Provisions

• Imposes specific per-item tax rates on tobacco products in Macon County: 5 cents per cigarette package; 5 cents per cigars/cigarre llos; 3 cents per other cigars; 3 cents per container of smoking tobacco; 5 cents per container of chewing tobacco; 5 cents per container of snuff; and 15 cents per tobacco paper.
• Tax is in addition to all other taxes and is collected in the same manner as other tobacco taxes, with the intent that it is paid once per package.
• The Alabama Department of Revenue will adopt rules and regulations for administering the tax.
• Net proceeds are distributed as follows: 5% to the Macon County Retired Senior Volunteer Program; 5% to the YMCA for county recreation; 5% to the Department of Revenue for collection costs; the remainder to Macon County fire departments on an equal basis as determined by the County Commission in consultation with the Macon County Fire Chiefs Association.
• Effective date: becomes law immediately after the Governor signs it or it becomes law by other means.

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

Subjects

Macon County