HB33 Alabama 2023 Session

Summary

Primary Sponsor

Tracy EstesRepresentative

Republican

Session

Regular Session 2023

Title

Relating to Marion County; to amend Section 45-47-245.05, providing for the distribution of the proceeds of a local tobacco tax in the county, to further provide for the distribution of a portion of the proceeds to the Marion County Firefighters Association.

Summary

HB33 changes how Marion County's local tobacco tax proceeds are distributed, creating specific shares for the Marion County Firefighters Association and related fire and ambulance groups.

What This Bill Does

It amends the local tobacco tax distribution to allocate 60% of net proceeds to the Marion County Water Coordinating and Fire Prevention Authority and 40% to the Marion County Volunteer Fire and Rescue Association. Within the 40% allotment, 25% of total net proceeds go to the Marion County Firefighters Association, 10% to rescue squad associations, and 5% to public licensed ambulance services if such services are authorized and created by the association. Any portion of net proceeds that remains undistributed to ambulance services before this act's effective date must be distributed to the Marion County Firefighters Association. The Marion County Volunteer Fire and Rescue Association can adopt rules to govern how funds are distributed, and distributions are made by the Marion County Commission upon written requests recorded in meeting minutes.

Who It Affects

• Marion County Water Coordinating and Fire Prevention Authority receives 60% of the local tobacco tax net proceeds.
• Marion County Volunteer Fire and Rescue Association receives 40% of the net proceeds, plus oversight over distribution of smaller shares to firefighters, rescue squads, and ambulance services.
• Marion County Firefighters Association receives 25% of total net proceeds (as part of the 40% share).
• Rescue squad associations receive 10% of total net proceeds (as part of the 40% share).
• Public licensed ambulance services receive 5% of total net proceeds if authorized and created by the association.
• Marion County Commission handles distributing funds to the separate accounts and records the written requests in its minutes.
• Any portions of funds held before the act's effective date that were not distributed to ambulance services go to the Marion County Firefighters Association.

Key Provisions

• Proceeds from the county tobacco tax (after collection costs up to 10%) are paid to the Marion County Commission and deposited into two accounts for the two entities: MCWCFPA (60%) and MC Volunteer Fire and Rescue Association (40%).
• Within the 40% portion, 25% goes to the Marion County Firefighters Association, 10% to rescue squad associations, and 5% to public licensed ambulance services if authorized and created by the association.
• Any undistributed portion to ambulance services prior to this act’s effective date is redirected to the Marion County Firefighters Association.
• The MC Volunteer Fire and Rescue Association may adopt rules for distributing these funds, with rules having the force of law.
• Distributions are made by the Marion County Commission upon written request from the chair of the respective authority, and such requests become part of the commission’s minutes.

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

Subjects

Marion County, local tobacco tax, proceeds to firefighters association