HB43 By Representative Simpson RFD Baldwin County Legislation Rd 1 04-FEB-20

SYNOPSIS: This bill would propose a local constitutional amendment to the Constitution of Alabama of 1901, to authorize the Baldwin County Commission to levy certain taxes, the proceeds of which shall be disbursed to the circuit court and the district attorney to be used for the creation and implementation of a mental health diversionary program.

The constitutional amendment would authorize the Baldwin County Commission to levy a tax no greater than 10 percent on the sale of any alternative nicotine products and electronic nicotine delivery systems.

The constitutional amendment would also authorize the Baldwin County Commission to levy a tax no greater than 10 percent on the final retail sale of industrial hemp and products that contain industrial hemp or a derivative of industrial hemp, including, but not limited to, cannabidiol. This tax shall not apply to any product that is a medical cannabis product sold or dispensed pursuant to a state medical cannabis program. This tax shall also not apply to the sale of industrial hemp or a product that contains industrial hemp or a derivative of industrial hemp for agricultural or manufacturing purposes.

A BILL TO BE ENTITLED AN ACT

Relating to Baldwin County; to authorize the county commission to levy certain taxes, the proceeds of which shall be disbursed to the circuit court and the district attorney to be used for the creation and implementation of a mental health diversionary program, including a tax on the sale of any alternative nicotine products and electronic nicotine delivery systems and a tax on the sale of industrial hemp and products containing industrial hemp or a derivative of industrial hemp, including but not limited to cannabidiol.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. The following amendment to the Constitution of Alabama of 1901, is proposed and shall become valid as a part of the Constitution when all requirements of this act are fulfilled:

PROPOSED AMENDMENT

(a)(1) The county commission of Baldwin County, by ordinance, may levy a tax amounting to no greater than 10 percent on the sale of any alternative nicotine products and electronic nicotine delivery systems as those terms are defined by Section 28-11-2, Code of Alabama 1975.

(2) The county commission of Baldwin County, by ordinance, may levy a tax amounting to no greater than 10 percent on the gross proceeds of the final retail sale of industrial hemp as defined by Section 2-8-381, Code of Alabama 1975, and the final retail sale of any product that contains industrial hemp or a derivative of industrial hemp, including, but not limited to, cannabidiol. This tax shall not apply to any product that is a medical cannabis product sold or dispensed pursuant to a state medical cannabis program. This tax shall also not apply to the sale of industrial hemp or a product that contains industrial hemp or a derivative of industrial hemp for agricultural or manufacturing purposes.

(b)(1) The county commission may adopt rules to administer and provide for the collection of the tax. The county commission may administer and collect the tax or contract for the collection of the tax as authorized in Section 11-3-11.2, Code of Alabama 1975. If the county commission elects to administer and collect the excise tax or contract for the collection of the excise tax, the county commission shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, available to the Department of Revenue if the excise tax was being administered, enforced, and collected by the department.

(2) Upon resolution of the county commission, the Department of Revenue shall collect all taxes levied by the county pursuant to this section. All persons subject to and owing the tax shall pay the tax to the department and the payment shall be a full and complete discharge of the tax liability to the county. The department may adopt reasonable rules to facilitate the collection of the tax. The department may recover all costs of collecting the tax in accordance with Section 11-3-11.3, Code of Alabama 1975, from the proceeds and shall pay the net amount remaining to the county.

(c) All funds resulting from the taxes in subsection (a), less the actual cost of collection, shall be disbursed by the county commission to the circuit court and the district attorney to be used for the creation and implementation of a mental health diversionary program.

Section 2. An election upon the proposed amendment shall be held in accordance with Section 284.01 of the Constitution of Alabama of 1901, now appearing as Section 284.01 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and the election laws of this state.

Section 3. The appropriate election official shall assign a ballot number for the proposed constitutional amendment on the election ballot and shall set forth the following description of the substance or subject matter of the proposed constitutional amendment:

"Relating to Baldwin County, proposing an amendment to the Constitution of Alabama of 1901, to authorize the county commission to levy taxes, the proceeds of which shall be used to create a "mental health court" within the circuit court, including taxes of not more than 10 percent on the sale of any alternative nicotine products and electronic nicotine delivery systems, and the final retail sale of any industrial hemp and any product that contains industrial hemp or a derivative of industrial hemp, including cannabidiol (CBD), but not including any medical cannabis product and not including any hemp used for agricultural or manufacturing purposes."

"Proposed by Act _________"

This description shall be followed by the following language:

"Yes ( ) No ( )."

Baldwin County

Constitutional Amendments

Taxation

Hemp

Alternative Nicotine Products

Counties

Mental Health