Blount County, taxation of vapor and alternative nicotine products

This bill establishes a 3% excise tax in Blount County on the retail sales of vaping devices, vapor products, and alternative nicotine products. The tax applies to any business selling these items within the county and requires sellers to collect and remit the tax to the county. Revenue generated from this tax must be used exclusively by the county sheriff's department to fund school resource officers, drug task force officers, patrol cars, and related equipment. Additionally, the bill sets a $250 civil penalty for businesses that fail to collect or properly report the tax. The legislation took effect on October 1, 2024.