Alabama House Bill HB369

Alabama 2025 Regular Session

• Introduced: 2/27/25
• Refer: 2/27/25
• Report Pass: 3/5/25
• Refer: 3/19/25
• Report Pass: 3/20/25
• Enrolled: 4/1/25
• Passed: 4/11/25

Caption

Elmore County; creates the Enhance Elmore Fund; levies a county sales and use tax

Impact

The proceeds from the new tax will be directed into the 'Enhance Elmore Fund', with 90% allocated for infrastructure projects and 10% for economic development. This allocation aims to facilitate improvements to local facilities, public safety measures, and overall economic growth. The bill requires the county commission to produce an annual report detailing fund deposits and expenditures, promoting transparency and accountability in the use of tax revenues.

Summary

House Bill 369 introduces a new county sales and use tax specifically for Elmore County. The bill outlines that starting September 1, 2025, a sales and use tax will be levied, with rates calculated by the Revenue Commissioner based on existing state tax formulas. The tax is designed to fund local infrastructure and economic development initiatives, which supporters argue will enhance county resources and service delivery.

Contention

Some potential points of contention include the tax burden on residents and businesses within Elmore County who may feel the impact of this new levy. Opponents might argue that additional taxation could hinder economic activity, especially if the tax rates are significant. Furthermore, the mechanisms for calculating taxes and their fairness could be scrutinized, especially concerning varying rates between incorporated and unincorporated areas of the county.