This bill proposes the implementation of a county excise tax in Covington County on the sale and consumption of vapor products, vaping devices, alternative nicotine products, and psychoactive cannabinoids. Specifically, it establishes a tax rate of five percent on the gross proceeds from retail sales of these products, with the collected funds directed to the county general fund. The bill also outlines definitions for key terms such as "alternative nicotine product," "psychoactive cannabinoid," "vaping device," and "vapor product," ensuring clarity in the scope of the tax.

Additionally, the bill imposes civil penalties for violations related to the tax collection process, with fines starting at $250 for individuals or businesses that fail to comply with the tax requirements. It allows the county commission to set the start date for tax remittance and permits the assessment of interest on any delinquencies. The bill also grants authority to the chair of the county commission or the county administrator to execute necessary actions to implement the tax. The act is set to take effect on October 1, 2025.