HB646 Summary

• Amends Section 4 of Act 524 of the 1965 Regular Session to direct tobacco tax proceeds to Jefferson County's general fund, except amounts pledged for debt repayment or contractual obligations.

• Authorizes Jefferson County Commission to increase the tobacco tax by resolution, subject to approval by majority vote of county voters in a referendum election.

• Requires the Jefferson County Commission to advertise any proposed tax increase resolution in a newspaper and on its website for three consecutive weeks before the election.

• Establishes that election results are conducted by the judge of probate in the manner of other county elections, with the Judge of Probate certifying results to the Secretary of State.

• Becomes effective on the first day of the third month following passage and approval by the Governor, or its otherwise becoming law.