HB558 Summary

• Amends Randolph County's tobacco tax law to require dealers, storers, and distributors to collect the tax from purchasers, with civil penalties of $25-$500 for violations and each violation constituting a separate offense.

• Authorizes the county to contract with the State Department of Revenue or other entities to purchase tobacco stamps for tax payment, or require monthly reports in lieu of stamps if stamps are unavailable.

• Distributes tax proceeds (after 2% department retention) to the Randolph County General Fund as follows: 32% to Alabama Forestry Commission for fire protection, 24% to Industrial Development Council, 24% retained in general fund, 10% to Water Authority, 10% to Equine and Agricultural Association, and 10% to Animal Shelter.

• Specifies that funds distributed to the Forestry Commission must be expended within 15 days for fire protection, prevention, and safety education distributed equally to volunteer fire departments, with no funds used for salaries.

• Requires the bill to become effective immediately upon passage and governor approval.