Covington County, county excise tax levied on vapor products, vaping devices, alternative nicotine products, and psychoactive cannabinoids

This bill establishes a new county excise tax in Covington County on the retail sale of vapor products, vaping devices, alternative nicotine products, and psychoactive cannabinoids. The tax rate is set at 5% of the gross proceeds from sales of these products. Businesses selling these items are required to collect the tax from purchasers, and failure to do so or advertising tax absorption can result in a civil penalty of at least $250. All funds collected from this tax and any associated penalties will be deposited into the Covington County general fund. This act is scheduled to become effective on October 1, 2025.