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 also outlines the definitions of key terms such as "alternative nicotine product," "tobacco product," and "vapor product," ensuring clarity in the application of the tax. It mandates that the county commission administer the collection of these taxes and assessments, and it specifies that any property exempt under existing law will also be exempt from the new assessment. The proposed amendment will be put to a vote on November 4, 2025, and will become part of the Constitution of Alabama upon approval by a majority of voters.

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