HB665 Summary

• Amends Alabama Code Section 45-5-244 to authorize Blount County Commission to levy a county excise tax on tobacco products at a maximum rate of $0.10 per product or package.

• Tobacco products subject to tax include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper (gummed and ungummed).

• Tax proceeds must be used exclusively for school resource officers, drug task force officers, patrol cars, and related equipment for the county sheriff's department.

• Makes it unlawful for dealers, storers, and distributors to fail to collect the tax, refund collected amounts, or advertise tax absorption, with civil penalties of at least $250 per violation and each act constituting a separate offense.

• Fines collected are deposited into Blount County's General Fund to support the School Resource Officer Program; effective the first day of the third month following passage.