AL HB104

Applies exclusively to Mobile County and establishes local collection and enforcement of county privilege, license, and excise taxes on tobacco products including cigarettes, cigars, chewing tobacco, smoking tobacco, and snuff.

Sets specific tax rates: $.20 per cigarette package, $.21 per cigar stick, $.23 per container of smoking or chewing tobacco, $.23 per snuff container, and $.34 per package of tobacco paper.

Requires dealers to affix tax stamps to products, maintain detailed business records for three years, and file monthly reports with the Mobile County Tobacco Tax Collector documenting all sales and out-of-county purchases.

Establishes penalties for violations: first offense $25-$500 per item, second offense $100-$500 per item, and third offense results in recommendation to State Department of Revenue for one-year business license revocation; untaxed tobacco products are declared contraband and subject to seizure.

Becomes effective October 1, 2019.