SB490 Summary

• Amends Act 2003-213 to modify the tobacco tax in Randolph County, with collection handled by the State Department of Revenue using stamps or monthly reports as an alternative method.

• Violators who fail to collect the tax or advertise tax absorption are subject to civil penalties of $25 to $500 per offense.

• Distributes tax proceeds (less 2% administrative fee) to the Randolph County General Fund within 15 days: 32% to Alabama Forestry Commission for fire protection, 24% to Industrial Development Council, 24% to county general fund, 10% to Water Authority for feeder lines, and 10% to Animal Shelter for animal control.

• Requires forestry funds to be distributed quarterly or monthly to volunteer fire departments on an equal basis for fire protection, prevention, and safety education only; prohibits use for salaries.

• Abolishes the District Community Service Office serving Randolph, Clay, and Chambers Counties and repeals Section 5 of Act 2003-213; effective September 30, 2010.