HB615 Alabama 2021 Session

Summary

Primary Sponsor

Prince ChestnutRepresentative

Democrat

Session

Regular Session 2021

Title

Orrville, cigarette and tobacco tax, town authorized to levy

Summary

HB615 would authorize Orrville, via a local constitutional amendment, to levy and collect an additional tobacco tax in the town.

What This Bill Does

If passed, the bill would create a local constitutional amendment allowing Orrville to enact an ordinance to levy and collect an additional tax on the sale, storage, or delivery of cigarettes and other tobacco products. The tax would be added to the product price and intended to be paid by consumers, with collection by the Department of Revenue or by the town. Proceeds would go to Orrville's general fund, and the ordinance could include civil penalties for violations. The amendment would require a local election to approve it.

Who It Affects

• Residents and consumers in Orrville, who would pay higher prices for cigarettes and tobacco products due to the new tax.
• Tobacco retailers and local businesses in Orrville, who would be responsible for collecting the tax (if the town or state collects it) and enforcing the ordinance, potentially with penalties for violations.

Key Provisions

• The Town of Orrville may levy and collect an additional privilege license or excise tax on the sale, storage, or delivery of cigarettes and tobacco products, with the tax generally parallel to existing tobacco taxes and added to the consumer price.
• An election would be held to approve the constitutional amendment, making Orrville eligible to implement the tax through an enacted ordinance, including possible collection by the Department of Revenue or by the town and potential civil penalties; proceeds go to the town's general fund.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Orrville