This bill proposes the implementation of a county excise tax in Covington County on the sale, delivery, use, or consumption of vaping devices, vapor products, alternative nicotine products, and psychoactive cannabinoids. The tax is set at a 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 defines 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 establishes civil penalties for violations related to the tax collection process, including a minimum fine of $250 for dealers or retailers who fail to comply with tax collection requirements. It also allows the county commission to assess interest on any delinquencies in tax remittance and grants authority to the chair of the county commission or the county administrator to execute necessary actions for the tax's implementation. The act is set to take effect on October 1, 2025.