Alabama 2025 Regular Session

Alabama House Bill HB552 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB552INTRODUCED
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3	3	HB552
4	4	2JJGHIS-1
5	5	By Representative Hammett (N & P)
6	6	RFD: Local Legislation
7	7	First Read: 09-Apr-25
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12	12	5 2JJGHIS-1 03/06/2025 THR (L)ma 2025-1045
13	13	Page 1
14	14	First Read: 09-Apr-25
15	15	A BILL
16	16	TO BE ENTITLED
17	17	AN ACT
18	18	Relating to Covington County; to levy county excise
19	19	taxes on vapor products, vaping devices, alternative nicotine
20	20	products, and psychoactive cannabinoids; to provide for civil
21	21	penalties for violations; and to provide for the collection
22	22	and distribution of the proceeds of the taxes.
23	23	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
24	24	Section 1. (a) For the purposes of this section, the
25	25	following terms have the following meanings:
26	26	(1) ALTERNATIVE NICOTINE PRODUCT. Any product that
27	27	consists of or contains nicotine that can be ingested into the
28	28	body by chewing, smoking, absorbing, dissolving, inhaling,
29	29	snorting, sniffing, or by any other means. The term does not
30	30	include a tobacco product, vapor product, or any product that
31	31	has been approved by the United Stated Food and Drug
32	32	Administration for sale as a tobacco product for other medical
33	33	purposes and that is being marketed and sold solely for that
34	34	purpose.
35	35	(2) PSYCHOACTIVE CANNABINOID. Any cannabinoid derived
36	36	from or found in hemp as defined in Section 2-8-381, Code of
37	37	Alabama 1975, including, but not limited to,
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65	65	28 HB552 INTRODUCED
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67	67	Alabama 1975, including, but not limited to,
68	68	delta-8-tetrahydrocannabinol, delta-9-tetrahydrocannabinol,
69	69	and delta-10-tetrahydrocannabinol.
70	70	(3) VAPING DEVICE. Any electronic device that uses a
71	71	battery and heating element in combination with a vapor
72	72	product to produce a vapor that delivers the product to the
73	73	individual inhaling from the device to simulate smoking. The
74	74	term includes, but is not limited to, products that may be
75	75	offered to, purchased by, or marketed to consumers as an
76	76	electronic cigarette, electronic cigar, electronic cigarillo,
77	77	electronic pipe, electronic hookah, vape pen, vape tool, or
78	78	any variation of these terms.
79	79	(4) VAPOR PRODUCT. Any noncombustible liquid or gel,
80	80	regardless of the presence of nicotine therein, that is
81	81	manufactured into a finished product for use in a vaping
82	82	device, unless otherwise provided by general or local law. The
83	83	term does no include any product approved by the United States
84	84	Food and Drug Administration as a drug or medical device or
85	85	defined as "medical cannabis" in Section 20-2A-3, Code of
86	86	Alabama 1975.
87	87	(b) There is levied a county excise tax in Covington
88	88	County on every individual, firm, or corporation that sells,
89	89	delivers, uses, or otherwise consumes vaping devices, vapor
90	90	products, alternative nicotine products, or psychoactive
91	91	cannabinoids in the county. There shall be a tax on the gross
92	92	proceeds of the sales of these products when sold at retail in
93	93	the county at the rate of five percent of the gross proceeds
94	94	of the sales. The proceeds of the tax levied pursuant to this
95	95	section shall be deposited into the county general fund.
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123	123	56 HB552 INTRODUCED
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125	125	section shall be deposited into the county general fund.
126	126	(c)(1) It shall be unlawful for any dealer, storer,
127	127	distributor, or retailer engaged in or continuing in business
128	128	in Covington County for which the tax is levied to fail or
129	129	refuse to add to the sales price and collect from the
130	130	purchaser the amount due on account of the tax provided in
131	131	this section, to refund or offer to refund all or any part of
132	132	the amount collected or absorbed, or to advertise, directly or
133	133	indirectly, the absorption of the tax or any portion thereof.
134	134	Any individual, firm, corporation, club, or association
135	135	violating this section shall be subject to a civil penalty of
136	136	not less than two hundred fifty dollars ($250). Each act in
137	137	violation of this section shall constitute a separate offense.
138	138	(2) The proceeds of any fine collected pursuant to this
139	139	subsection shall be deposited into the county general fund.
140	140	(d) The county commission shall establish the start
141	141	date for the remittance of the tax.
142	142	(e) In accordance with Section 40-1-44, Code of Alabama
143	143	1975, the county commission may assess interest on
144	144	delinquencies related to or resulting from the failure or
145	145	refusal to timely remit excise taxes as required by this
146	146	section on every individual, firm, or corporation that sells,
147	147	delivers, uses, or otherwise consumes alternative nicotine
148	148	products, vaping devices, vapor products, or psychoactive
149	149	cannabinoids in the county.
150	150	(f) The chair of the county commission or the county
151	151	administrator may take all actions or execute all documents
152	152	necessary to carry out the actions authorized by this section.
153	153	Section 2. This act shall become effective on October
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181	181	84 HB552 INTRODUCED
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183	183	Section 2. This act shall become effective on October
184	184	1, 2025.85