SB476 Summary

• Amends Clay County tobacco tax collection and enforcement provisions, making it unlawful for dealers to fail to collect the tax or advertise tax absorption, with civil penalties of $25 to $500 per violation.

• Redistributes tobacco tax proceeds (after 2% collection fee retained by Department of Revenue) as follows: 35% to Alabama Forestry Commission for fire protection, 25% to Clay County Industrial Development Council, 25% to District Community Service Grant Authority, and 15% to Citizens for the Welfare of Animals in Clay County.

• Establishes the District Community Service Grant Authority consisting of the Senator from Senate District 13 and House members from House Districts 37 and 38, with authority to allocate funds distributed to it.

• Specifies that forestry funds must be used for fire protection, prevention, and fire safety education through volunteer fire departments on an equal basis, with no funds used for salaries or member compensation.

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