Randolph County; distribution of county tobacco tax further provided for

Randolph County redirects tobacco tax money

Beginning October 1, 2026, the law sets Randolph County’s tobacco tax funding shares after Alabama’s Revenue Department keeps 2% of collections. The remaining money must be distributed within 15 days of receipt. Recognized volunteer fire departments and the Randolph County Rescue Squad split 32%, with each receiving one equal share. The Randolph County Economic Development Authority gets 24% for economic development and tourism in the county. The county General Fund keeps 24% for general county uses. The Randolph County Agricultural Center, Inc., gets 10% for agricultural education and promotion in the county and surrounding area. The Randolph County Animal Shelter gets 10% for countywide small animal control. Fire departments and the Rescue Squad receive monthly payments; the squad’s money is only for emergency services. Fire departments must meet Alabama Forestry Commission minimum standards and be recognized by the Randolph County Volunteer Firefighters Association. Their money is only for fire protection, prevention, and safety education—not salaries or payments to members for duties. Noncompliant departments lose funding only after the association gives notice of problems and a reasonable time to fix them.