HB155 Summary

• Proposes a constitutional amendment allowing Blount County to levy a 3% excise tax on the gross proceeds of sales of vapor products and alternative nicotine products sold at retail.

• Establishes a 10 cents per unit excise tax on tobacco products including cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper.

• Directs all tax proceeds exclusively toward school resource officers, drug task force officers, patrol cars, and related equipment as determined by the county sheriff's department and approved by the county commission.

• Imposes civil penalties of at least $250 for dealers, storers, or distributors who fail to collect the tax, refund amounts, or advertise tax absorption, with penalty proceeds going to the School Resource Officer Program.

• Requires voter approval through a statewide election following standard constitutional amendment procedures before the amendment becomes valid.