SB486 Summary

• Amends Randolph County tobacco tax distribution to restore the District Community Service Grant Authority, consisting of the Senator from Senate District 13 and House members from House Districts 37 and 38.

• Allocates 10 percent of tobacco tax proceeds exclusively to fund the District Community Service Grant Authority, which shall allocate the distributed funds.

• Maintains existing penalty structure of $25 to $500 civil penalties for dealers, storers, or distributors who fail to collect the tax or advertise its absorption.

• Retains the Department of Revenue's 2 percent collection fee and preserves other allocations: 32 percent to Alabama Forestry Commission for fire protection, 24 percent to Randolph County Industrial Development Council, 24 percent to county general fund, and 10 percent to Randolph County Animal Shelter.

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