SB487 Summary

• Amends Section 45-9-244 of Alabama Code to impose a county privilege, license, or excise tax on tobacco products sold in Chambers County at the following rates: $.25 per cigarette package, $.12 per cigar, $.25 per container of smoking tobacco, $.25 per container of chewing tobacco, $.25 per container of snuff, and $.25 per package of tobacco paper.

• Requires dealers and distributors to add the tax to sales prices, state the tax separately on all price displays and sales documents, and prohibits advertising absorption of the tax; violations carry civil penalties of $25 to $500 per offense.

• Directs the State Department of Revenue to collect the taxes using tobacco stamps or monthly reports, with applicable laws and regulations from Sections 40-25-1 to 40-25-28 applying to enforcement.

• Distributes tax proceeds (less 2% collection costs) from the Chambers County General Fund as follows: 25% to county fire and rescue, 48% to Industrial Development Council, 18% to District Community Service Grant Authority, 4% to Chattahoochee Valley Humane Society, 3% to Valley Haven School, and 2% to county scholarship fund.

• Takes effect on the first day of the second month following passage and approval by the Governor.