The bill proposes to levy county excise taxes on vapor products, vaping devices, and alternative nicotine products in Blount County, Alabama. It defines alternative nicotine products, vaping devices, and vapor products, and excludes certain FDA-approved tobacco cessation products and medical devices. The bill imposes a 3% tax on the gross proceeds from the retail sales of these products within the county. The revenue generated from this tax is designated for use by the county sheriff's department, specifically for school resource officers, drug task force officers, patrol cars, or other related equipment, with the approval of the county commission.

The bill also outlines penalties for businesses that fail to collect the tax, refund part of the tax to customers, or advertise the absorption of the tax. Violators will be subject to a civil penalty of at least $250 for each offense, with the collected fines going to the General Fund of Blount County to support the School Resource Officer Program. The act is scheduled to become effective on October 1, 2024. The bill has been enrolled and passed by the House on April 9, 2024, and by the Senate on May 9, 2024.

Statutes affected:
Introduced: 20-2A-3
Enrolled: 20-2A-3