HB369ENROLLED
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HB369
PUUNRRE-2
By Representatives Stubbs, Starnes, Ingram (N & P)
RFD: Local Legislation
First Read: 27-Feb-25
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First Read: 27-Feb-25
Enrolled, An Act,
Relating to Elmore County; to levy a county sales and
use tax and provide for the calculation of the rate; to
provide for the distribution of the proceeds collected from
the tax; to create the Enhance Elmore Fund; and to provide for
the allocation of monies deposited into the fund.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. This act shall only apply to Elmore County.
Section 2. (a) In addition to all other taxes,
beginning September 1, 2025, there is levied a county sales
and use tax as provided by this section.
(b) The Revenue Commissioner of Elmore Coounty shall
calculate the rates for the tax levied by this section using
the formulas in subsection (c) rounded to the nearest tenth
percent and shall publish notice of the rates by August 1,
2025.
(c)(1) a. The rate for each incorporated area of the
county, including any police jurisdictions, shall be equal to
the difference of the following:
1. Nine and one-half percent;
LESS
2. The lesser of the following:
(i) The general retail state sales tax rate levied
pursuant to Section 40-23-2(1), Code of Alabama 1975; or
(ii) Four percent;
LESS
3. The lesser of the following:
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3. The lesser of the following:
(i) The general county sales tax rate levied pursuant
to Section 40-12-4, Code of Alabama 1975; or
(ii) One percent;
LESS
4. The general retail sales tax rate levied by a
municipality in the incorporated area or police jurisdiction.
b. If the calculation from paragraph a. results in a
negative number, no county sales or use tax shall be levied by
this section in that area.
(2) The rate for unincorporated areas of the county,
not to include any police jurisdictions, shall be an amount
equal to the greater of:
a. Four and one-half percent; or
b. The difference of the following:
1. Nine and one-half percent;
LESS
2. The lesser of the following:
(i) The general retail state sales tax rate levied
pursuant to Section 40-23-2(1), Code of Alabama 1975; or
(ii) Four percent;
LESS
3. The lesser of the following:
(i) The general county sales tax rate levied pursuant
to Section 40-12-4, Code of Alabama 1975; or
(ii) One percent.
(d) Upon any change in rates referenced in subsection
(c) that are used to calculate the county sales and use tax
rate, the revenue commissioner shall recalculate the county
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rate, the revenue commissioner shall recalculate the county
sales and use tax rates in subsection (c) and publish notice
of the new rate adjustment.
(e) The county commission shall certify by resolution
the county sales and use tax rates levied by this section,
including any recalculations provided by subsection (d).
(f) As used in this bill, "sales and use tax" means the
same type of tax imposed by Section 40-23-2(1), Code of
Alabama 1975. This tax shall apply to the same persons and
sales to which that subdivision applies.
(g) Machinery and equipment subject to the sales tax
levied by Section 40-23-37, Code of Alabama 1975, shall be
exempt from the tax levied by this section.
(h)(1) The proceeds of this tax shall be deposited into
the Enhance Elmore Fund.
(2) The county commission shall appropriate the
proceeds of this tax as follows:
a. Ninety percent for infrastructure.
b. Ten percent for economic development.
Section 3. (a) There is created the Enhance Elmore
Fund in the county treasury. The proceeds deposited into this
fund shall be appropriated as provided by law.
(b) The commission shall produce an annual report that
includes a detailed listing of all monies deposited into the
fund and all expenditures from the fund during the previous
fiscal year. This report shall be published by January 31 of
each year on the commission's website.
(c)(1) By January 15 each year, the Elmore County
Firefighter's Association shall provide a report to the
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Firefighter's Association shall provide a report to the
commission on any expenditures from the fund to the
association or fire departments. The commission shall adopt
the reporting requirements by resolution.
(2) Notwithstanding any other provision of law, the
commission may withhold the allocation of monies from the fund
to a fire department for failure to report as provided in
subdivision (1). The commission shall reallocate any funds
withheld for use for public safety purposes.
Section 4. This act shall become effective on June 1,
2025.
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2025.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 18-Mar-25.
John Treadwell
Clerk
Senate 01-Apr-25 Passed
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