HB355 Summary

• Amends Section 45-19-245 of the Code of Alabama 1975 to modify the distribution of tobacco tax proceeds in Coosa County.

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

• Requires dealers to add the tax to sales prices and separately display the tax amount on all price displays and sales documents; violations subject to fines up to $100 and/or up to 60 days in county jail.

• Directs tax proceeds (less collection costs not exceeding 5%) to be distributed as follows: $7,500 annually to the Coosa County Health Department General Fund, with remaining proceeds distributed equally to certified volunteer fire departments.

• Makes the act effective retroactively to October 1, 2016.