The bill amends Section 6 of Act 2003-213, which pertains to the distribution of the county tobacco tax in Randolph County, Alabama. Key changes include the deletion of the phrase "used" and the insertion of "distributed to the Randolph County Economic Development Authority" for the allocation of 24% of the tax proceeds, which will now be designated for both economic development and tourism in the county. Additionally, the bill specifies that the proceeds from the tobacco tax will be distributed to various entities, including volunteer fire departments, the Randolph County Agricultural Center, and the Randolph County Animal Shelter, with clear guidelines on how these funds should be utilized.

The act also outlines that funds allocated to volunteer fire departments must be used exclusively for fire protection, prevention, and education, and that these departments must meet minimum state standards to receive funding. The bill emphasizes the importance of maintaining a strong volunteer firefighter network and includes provisions for the Randolph County Rescue Squad to ensure that emergency services are adequately funded. The act is set to take effect on October 1, 2026.

Statutes affected:
Introduced: 45-56-243
Enrolled: 45-56-243