HB453 Summary

• Imposes a county excise tax on tobacco products in Coosa County at varying rates: $0.05 per cigarette package, $0.02 per cigar, $0.02 per smoking tobacco container, $0.03 per chewing tobacco container, $0.03 per snuff container, and $0.15 per tobacco paper package.

• Requires dealers and distributors to add the tax to the sales price and collect it from consumers, with the tax stated separately on all price displays and sales documents.

• Establishes penalties of up to $100 fine and/or 60 days in county jail for dealers who fail to collect the tax or advertise its absorption, with each violation counted as a separate offense.

• Directs the State Department of Revenue to administer the tax using stamp requirements and collection procedures identical to state cigarette taxes, with authority to promulgate rules and regulations.

• Allocates tax proceeds (after up to 5% collection costs) to Coosa County Commission for distribution: $7,500 annually to the Coosa County Health Department General Fund, with remaining proceeds distributed equally to certified volunteer fire departments.