AL HB615

Proposes a constitutional amendment to authorize the Town of Orrville in Dallas County to levy and collect additional privilege license or excise taxes on cigarettes and other tobacco products.

Overrides existing state law (Chapter 25 of Title 40, Code of Alabama 1975) which currently prohibits municipalities from levying or increasing local taxes on cigarettes and tobacco products.

Allows the Town of Orrville to collect the tax through either the Department of Revenue or directly by the town, with tax amounts added to product prices as a consumer levy.

Permits the town ordinance to include civil penalties for violations and requires all tax proceeds to be deposited in the town's general fund.

Requires an election to be held in accordance with the Alabama Constitution and state election laws before the amendment becomes effective.