HB155 Alabama 2024 Session

Summary

Primary Sponsor

David StandridgeRepresentative

Republican

Session

Regular Session 2024

Title

Blount County, taxation of tobacco, vapor, and alternative nicotine products, constitutional amendment

Summary

HB155 would amend Alabama's constitution to let Blount County tax vapor products, alternative nicotine products, and tobacco products, with revenue used to fund school resource officers and sheriff’s department needs.

What This Bill Does

If approved, the amendment adds new constitutional sections to authorize Blount County to levy taxes on vapor products, alternative nicotine products, and tobacco products. It sets specific tax rates (3% of gross proceeds for vapor and alternative nicotine products; 10 cents per tobacco product or package) and dedicates the revenue to funding School Resource Officers, drug task force officers, patrol cars, and related equipment, with oversight by the county sheriff and county commission. It also imposes civil penalties (at least $250 per violation) for noncompliance and directs any fines to the county's General Fund to support the SRO program. The measure requires voter approval in Blount County and, if ratified, would be integrated into the state constitution with non-substantive editorial changes made by the Code Commissioner after ratification.

Who It Affects

• Retailers, dealers, and distributors in Blount County who sell vapor products, alternative nicotine products, or tobacco products — they would have to collect the tax from buyers and remit it; noncompliance could result in civil penalties.
• Blount County School Resource Officer Program, drug task force officers, and sheriff’s department equipment needs — funded by the tax revenues and guided by county approval.
• Blount County residents and visitors — indirectly affected through the existence of the tax and its use to support safety programs.
• Blount County voters — would decide in an election whether to approve the constitutional amendment.

Key Provisions

• Adds constitutional sections 5-10.40 and 5-10.45 to define 'alternative nicotine product' and 'vapor product' (with certain exclusions for FDA-approved medical products and other defined categories).
• Creates Blount County county excise taxes: 3% of gross proceeds on vapor products and alternative nicotine products; 10 cents per tobacco product or package.
• Proceeds from both taxes must be used exclusively for School Resource Officers, drug task force officers, patrol cars, or related equipment as determined by the sheriff and approved by the county commission; fines go to the General Fund to support the SRO program.
• Implements civil penalties of at least $250 for violations; each act is a separate offense; prohibits tax absorption or refunds, and enforces collection from purchasers.
• Defines tobacco products to include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper.
• Upon ratification, the Code Commissioner will number/place the amendment in the constitution and may perform minor nonsubstantive revisions.
• An election will be held to approve the amendment, with description on the ballot; the amendment becomes valid only with a majority vote in Blount County.

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

Subjects

Taxation & Revenue