The proposed bill seeks to amend the Constitution of Alabama of 2022 specifically for Elmore County, allowing the county commission to levy a county excise tax on vapor products, alternative nicotine products, and tobacco products at a rate of four and one-half percent of the gross proceeds from wholesale sales. Additionally, the bill introduces an annual property assessment on all parcels of land in the county, with rates set at $25 for land-only parcels, $150 for residential parcels, and $300 for commercial parcels. The proceeds from both the excise tax and property assessment will be allocated to the Enhance Elmore Fund, with specific distributions designated for public health and safety and county fire and rescue protection.

The bill outlines the definitions of various terms related to the products being taxed and the types of parcels subject to assessment. It also stipulates that the county commission will manage the collection and administration of these taxes and assessments. An election to ratify this constitutional amendment is scheduled for November 4, 2025, where voters will decide on the proposed changes. The bill includes provisions for the appropriate numbering and placement of the amendment within the constitution, as well as the ability for the Code Commissioner to make nonsubstantive revisions for clarity and uniformity.

Statutes affected:
Introduced: 20-2A-3
Enrolled: 20-2A-3