AL HB552

Levies a 5 percent county excise tax in Covington County on the gross proceeds of retail sales of vaping devices, vapor products, alternative nicotine products, and psychoactive cannabinoids.

Defines taxable products including electronic devices with battery and heating elements, noncombustible liquids or gels for vaping, nicotine products ingested by chewing or inhaling, and hemp-derived cannabinoids such as delta-8, delta-9, and delta-10 tetrahydrocannabinol.

Requires dealers, storers, distributors, and retailers to collect the tax from purchasers; prohibits refunding the tax or advertising its absorption, with violations subject to civil penalties of at least $250 per violation.

Directs all tax proceeds and penalty fines to be deposited into the Covington County general fund.

Becomes effective October 1, 2025, with the county commission establishing the tax remittance start date and authorized to assess interest on delinquent payments.