HB441 Summary

• Proposes a constitutional amendment for Monroe County to levy a county privilege, license, or excise tax on tobacco products sold within the county.

• Establishes specific tax rates: $0.25 per package of 20 or fewer cigarettes; $0.30 per package of 21-25 cigarettes; $0.01 per cigar; $0.25 for first two ounces plus $0.25 per additional ounce of smoking tobacco and smokeless tobacco/snuff.

• Requires sellers to add the tax amount to the sales price, separately display the tax on all price signs and sales documents, and collect the tax from consumers; violators face civil penalties of $25 to $500 per violation.

• Tax collection administered by the State Department of Revenue or Monroe County Tax Collector through tobacco stamps or monthly reports, with laws and penalties for existing state tobacco taxes applied equally to this county tax.

• Tax proceeds, minus collection costs agreed upon between the commissioner and county commission, distributed to the Monroe County General Fund; amendment exempts wholesale dealers' tobacco stored for resale or shipment outside the county.