HB 522 Summary

• Amends Act 2003-213 to modify the tobacco and tobacco products tax in Randolph County, establishing penalties of $25-$500 for dealers failing to collect the tax from purchasers.

• State Department of Revenue collects all tobacco taxes using the same methods as state sales and use taxes, with taxes paid by affixing required stamps or submitting monthly reports if stamps are unavailable.

• Tax proceeds (less 2% retained by Department of Revenue) are distributed to Randolph County General Fund and expended within 15 days as follows: 32% to Alabama Forestry Commission for fire protection, 24% to Randolph County Industrial Development Council, 24% retained in county general fund, 10% to Randolph County Equine and Agricultural Association, and 10% to Randolph County Animal Shelter.

• Forestry Commission funds are distributed quarterly or monthly to volunteer fire departments on an equal basis for fire protection, prevention, and safety education, with no funds used for salaries.

• Act becomes effective immediately upon passage and gubernatorial approval.