HB43 Summary

• Proposes a local constitutional amendment authorizing Baldwin County Commission to levy a tax up to 10 percent on alternative nicotine products and electronic nicotine delivery systems.

• Authorizes Baldwin County Commission to levy a tax up to 10 percent on the final retail sale of industrial hemp and hemp-containing products, including cannabidiol (CBD), with exemptions for medical cannabis products and hemp used for agricultural or manufacturing purposes.

• Requires all tax revenue, minus collection costs, to be disbursed to the circuit court and district attorney for creation and implementation of a mental health diversionary program.

• Permits Baldwin County Commission to administer and collect the taxes directly or contract with the Department of Revenue for collection, with the same authority and procedures available to the state revenue department.

• Election on the proposed amendment shall be held in accordance with Alabama Constitution Section 284.01 and state election laws.