Spanish Fort council adopts local excise tax and business-license changes for vape products

The Spanish Fort City Council on a 5-1 vote adopted an ordinance to levy a local excise tax of 10¢ per milliliter on consumable vapor products sold or delivered within the city, and approved a companion amendment to the city business-license code to add NAICS categories for vape retailers and wholesalers.

The ordinance, identified in the meeting as ordinance 7222025, was presented to the council as a response to recent state legislation (referred to during the meeting as Act 2025-377) that establishes a state excise tax on consumable vapor products, sets distribution of the state collections (50% to the state general fund, 25% to counties and 25% to municipalities), and includes a deadline provision referencing Oct. 1, 2025, even though the act’s stated effective date is Oct. 1, 2026. City staff said the local ordinance was prepared to ensure the city’s ability to levy a local tax that would remain operative under the state law’s transitional language.

City staff…