HB785 Summary

• Amends the tobacco tax collection and distribution scheme for Randolph County by modifying Act 2003-213 and reenacting provisions repealed by Act 2010-402.

• Establishes penalties of $25-$500 for dealers, storers, or distributors who fail to collect tobacco tax or advertise tax absorption, with each violation constituting a separate offense.

• Distributes tobacco tax proceeds (after 2% retained by Department of Revenue) as follows: 32% to Alabama Forestry Commission for fire protection, 15% to Randolph County Industrial Development Council, 24% to county general fund, 10% to animal shelter, and 19% to fund the District Community Service Office.

• Recreates the District Community Service Office serving Randolph, Clay, and Chambers Counties, funded by the 19% allocation to serve constituents and disburse community grant programs and other authorized legislative grant funding.

• Becomes effective on the first day of the second month following passage and approval by the Governor.