AL HB388

Levies a 3 percent county excise tax in Blount County on the gross proceeds of retail sales of vaping devices, vapor products, and alternative nicotine products.

Defines alternative nicotine products as any product containing nicotine that can be ingested by chewing, smoking, absorbing, dissolving, inhaling, snorting, or other means, excluding FDA-approved tobacco cessation products and medical cannabis.

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

Imposes a civil penalty of not less than $250 for dealers, storers, or distributors who fail to collect and add the tax to sales prices, refund the tax, or advertise tax absorption, with each violation constituting a separate offense.

Becomes effective on October 1, 2024.