HB184 Summary

• Proposes a constitutional amendment for Monroe County authorizing a county privilege, license, or excise tax on tobacco products sold or consumed in 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, and $0.25 per first two ounces plus $0.25 per additional ounce for smoking tobacco and smokeless tobacco/snuff.

• Requires sellers to add the tax to the product price and collect it from consumers, with civil penalties of $25-$500 for dealers who fail to collect or advertise absorption of the tax.

• Directs the State Department of Revenue or Monroe County Tax Collector to collect taxes using the existing state tobacco stamp system or monthly reporting, with all net proceeds distributed to the Monroe County General Fund.

• Requires voter approval through a county referendum election conducted under state election law before the amendment takes effect.