HB469 Alabama 2023 Session

Updated Feb 26, 2026

High Interest

Summary

Primary Sponsor: Corey Harbison
Republican
Session: Regular Session 2023
Title: This bill would propose an amendment to the Constitution of Alabama of 2022, relating to
Summary: HB469 would let Cullman County add a 15% local sales tax on medical cannabis sold in the county and direct the money to the District Attorney's office and mental health programs.
What This Bill Does
It proposes a constitutional amendment that, if voters approve, would impose a 15% tax on the gross proceeds of retail medical cannabis sales in Cullman County, beginning the first day of the second month after ratification. The tax would follow state sales tax rules for payment, reporting, and enforcement, and could be collected by the County Commission or through a private contract. Revenue would be split with 67% going to the District Attorney of the Thirty-second Judicial Circuit for personnel purposes and 33% to the Cullman County Legislative Delegation to be used for mental health issues. A medical cannabis product is defined as any product lawfully sold in the county at a dispensary licensed by the Alabama Medical Cannabis Commission. The measure requires a county-wide election to ratify, and the Code Commissioner may make minor editorial updates.

Who It Affects
Residents and shoppers in Cullman County who buy medical cannabis would pay a 15% extra local tax on those purchases.
Cullman County government and offices (the County Commission, the District Attorney’s Office, and the Legislative Delegation) would collect the tax and distribute the revenue for DA personnel and mental health programs.

Key Provisions
Impose a 15% tax on the gross proceeds of retail medical cannabis sales in Cullman County.
Tax is in addition to other taxes; state sales tax laws apply to payment, reporting, collection, penalties, administration, and enforcement.
Collection method determined by the Cullman County Commission or by contract with a collector; remittance of revenue follows a 67% to District Attorney personnel and 33% to the Legislative Delegation for mental health use.
Medical cannabis product is defined as products lawfully sold in the county in a dispensary licensed by the Alabama Medical Cannabis Commission.
Effective date would be the first day of the second month after ratification.
Requires voter approval via an election; ballot description and Yes/No options provided.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Cullman County, sales tax on medical cannabis products levied, Constitutional Amendment