HB104 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Chip BrownRepresentative
Republican
Session: Regular Session 2019
Title: Mobile Co., tobacco taxes levied by local law or by county, procedure for collection, enforcement
Summary: HB104 lets Mobile County locally collect and enforce tobacco taxes on cigarettes and other tobacco products sold or used in the county.
What This Bill Does
The act applies only to Mobile County and authorizes the county to collect and enforce county-level taxes on tobacco products, including taxes that might have been collected by the state previously. It sets specific tax rates for cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper, and requires sellers to add the tax to prices and show the tax amount separately. It establishes required recordkeeping, monthly reporting, penalties for noncompliance, and enforcement mechanisms such as stamps, contraband seizures, and liens. The act becomes effective October 1, 2019 and includes rulemaking authority for the Mobile County Commission.

Who It Affects
Mobile County tobacco retailers, wholesalers, jobbers, and semijobbers: must collect the local taxes, add them to sale prices, keep detailed records, and file monthly reports; face penalties and possible license consequences for noncompliance.
Tobacco product buyers and suppliers interacting with Mobile County: purchases within the county are subject to local taxes; shipments from outside the county must be properly invoiced and reported, with potential penalties or contraband status if stamps are missing or documentation is incomplete.

Key Provisions
Local tobacco taxes: Mobile County will collect and enforce county taxes on cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and related products, as authorized by local law or county resolution.
Tax rates: cigarettes $0.20 per pack; cigars $0.21 per stick (cigars that are cigarette-sized or near-cigarette-sized taxed as cigarettes); smoking tobacco $0.34 per package; chewing tobacco $0.23 per package; snuff $0.23 per can; tobacco paper $0.34 per package.
Price display: dealers must add the tax to the sale price and show the tax amount separately from the price.
Recordkeeping and reporting: wholesalers must keep detailed sales/purchase records for three years and file monthly reports of sales/deliveries within Mobile County; retailers/semijobbers must report purchases from outside the county and may need to provide duplicate invoices.
Invoices and penalties: failure to provide required invoices or to file documentation can result in civil penalties ($1,000–$5,000 per violation, multiplied by prior violations); contraband penalties and possible confiscation if stamps are missing or not itemized.
Enforcement and penalties: stamps or monthly reports are used to evidence tax payment; contraband goods may be seized; taxes and penalties constitute a debt to Mobile County and can be collected by civil action with liens on property.
Rules and effective date: the county can adopt rules to implement the act; notice must be given to wholesalers and retailers; the act becomes effective October 1, 2019.

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