AL HB431

Proposes a local constitutional amendment for Monroe County to levy a tax on tobacco products sold within the county.

Establishes specific tax rates: $0.10 per package of 20 or fewer cigarettes, $0.12 per package of 21-25 cigarettes, $0.002 per cigar, and $0.10 per first two ounces plus $0.10 per additional ounce for smoking tobacco and smokeless tobacco/snuff.

Requires dealers and distributors to add the tax to the sales price, display the tax amount separately on signs and receipts, and prohibits refunding or absorbing the tax, with civil penalties of $25-$500 for violations.

Tax collection handled by the State Department of Revenue or Monroe County Tax Collector using the same methods as state sales and use taxes, with proceeds (minus collection costs) distributed to the Monroe County General Fund.

Election on the proposed amendment shall be held in accordance with Amendment 555 to the Alabama Constitution of 1901 and state election laws.