SB396 Summary

• Amends Section 45-44-246 of the Alabama Code to modify the distribution of revenue from Macon County's tobacco and tobacco products excise tax.

• Imposes per-unit excise taxes on tobacco products sold in Macon County, ranging from $0.03 per cigar to $0.15 per package of tobacco paper, collected by wholesalers and sellers.

• Redistributes net tax proceeds as follows: 5% to Macon County Retired Senior Volunteer Program, 5% to Tuskegee/Macon County YMCA county general fund for recreational purposes, 5% to Alabama Department of Revenue for collection costs, and remainder to volunteer and municipally supported fire departments in Macon County.

• Designates the Macon County Commission in consultation with the Macon County Fire Chiefs Association to distribute fire department funds on an equal basis.

• Becomes effective immediately upon passage and gubernatorial approval.