Alabama 2025 Regular Session

Alabama House Bill HB370 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB370INTRODUCED
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3	3	HB370
4	4	SWCQ755-1
5	5	By Representatives Stubbs, Starnes, Ingram (Constitutional
6	6	Amendment)
7	7	RFD: Local Legislation
8	8	First Read: 27-Feb-25
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14	14	6 SWCQ755-1 2/10/2025 MF (F)dj 2024-3154
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16	16	First Read: 27-Feb-25
17	17	SYNOPSIS:
18	18	This bill would propose an amendment to the
19	19	Constitution of Alabama of 2022, relating to Elmore
20	20	County, to levy a county excise tax on vapor products,
21	21	alternative nicotine products, and tobacco products; to
22	22	levy a property assessment on each parcel of land in
23	23	the county; and to provide for the collection and
24	24	allocation of the proceeds from these taxes.
25	25	A BILL
26	26	TO BE ENTITLED
27	27	AN ACT
28	28	Relating to Elmore County; to propose an amendment to
29	29	the Constitution of Alabama of 2022, to levy a county excise
30	30	tax on vapor products, alternative nicotine products, and
31	31	tobacco products; to levy a property assessment on each parcel
32	32	of land in the county; and to provide for the collection and
33	33	allocation of the proceeds from these taxes.
34	34	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
35	35	Section 1. The following amendment to the Constitution
36	36	of Alabama of 2022, is proposed:
37	37	PROPOSED AMENDMENT
38	38	Part 1. This act shall only apply to Elmore County.
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66	66	28 HB370 INTRODUCED
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68	68	Part 1. This act shall only apply to Elmore County.
69	69	Part 2.
70	70	(a) For the purposes of the tax imposed by this act,
71	71	the following terms and phrases have the following meanings:
72	72	(1) ALTERNATIVE NICOTINE PRODUCT. Any product that
73	73	consists of or contains nicotine that can be ingested into the
74	74	body by chewing, smoking, absorbing, dissolving, inhaling,
75	75	snorting, sniffing, or by any other means. The term does not
76	76	include a tobacco product, vapor product, or any product that
77	77	has been approved by the United States Food and Drug
78	78	Administration for sale as a tobacco cessation product or for
79	79	other medical purposes and that is being marketed and sold
80	80	solely for that purpose.
81	81	(2) TOBACCO or TOBACCO PRODUCT. Any product made or
82	82	derived from tobacco that is intended for human consumption,
83	83	including any component, part, or accessory of a tobacco
84	84	product, except for raw materials other than tobacco used in
85	85	manufacturing a component, part, or accessory of a tobacco
86	86	product, but does not include an article that is a "drug" as
87	87	defined under Section 201(g)(1) of the Federal Food, Drug, and
88	88	Cosmetic Act, a "device" as defined under Section 201(h) of
89	89	the Federal Food, Drug, and Cosmetic Act, or a "combination
90	90	product" described in Section 503(g) of the Federal Food,
91	91	Drug, and Cosmetic Act.
92	92	(3) VAPOR PRODUCT. Any noncombustible liquid or gel,
93	93	regardless of the presence of nicotine therein, that is
94	94	manufactured into a finished product for use in an electronic
95	95	cigarette, electronic cigar, electronic cigarillo, electronic
96	96	pipe, vaping pen, hookah pen, or other similar device, unless
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126	126	pipe, vaping pen, hookah pen, or other similar device, unless
127	127	otherwise provided by general or local law. The term does not
128	128	include any product approved by the United States Food and
129	129	Drug Administration as a drug or medical device or defined as
130	130	"medical cannabis" in Section 20-2A-3, Code of Alabama 1975.
131	131	(b) There is levied a county excise tax in Elmore
132	132	County at the rate of four and one-half percent of the gross
133	133	proceeds of the wholesale sale of vapor products, alternative
134	134	nicotine products, and tobacco products in the county.
135	135	(c) This tax shall be in addition to any other taxes or
136	136	fees levied on the products.
137	137	(d) The county commission shall provide for the
138	138	collection and administration of this tax by resolution.
139	139	(e)(1) The proceeds of this tax shall be deposited into
140	140	the Enhance Elmore Fund.
141	141	(2) The county commission shall appropriate the
142	142	proceeds of this tax as follows:
143	143	a. Seventy percent for public health and safety.
144	144	b. Thirty percent for county fire and rescue protection
145	145	purposes. These funds shall be distributed to the Elmore
146	146	County Firefighters Association for equal allocation to each
147	147	member county fire department. These funds shall be used at
148	148	the discretion of the individual department for fire
149	149	protection, fire prevention, and emergency medical services to
150	150	include, but not be limited to, fire or emergency medical
151	151	equipment, fire or emergency medical supplies, training,
152	152	buildings, capital improvements, insurance, dues, and
153	153	professional services, unless otherwise prohibited by local
154	154	law.
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184	184	law.
185	185	Part 3.
186	186	(a) For the purposes of the assessment imposed by this
187	187	part, the following terms and phrases have the following
188	188	meanings:
189	189	(1) COMMERCIAL PARCEL. Any parcel of land containing
190	190	one or more "commercial building," as defined in Section
191	191	45-26-141.02, Code of Alabama 1975. Any parcel of land
192	192	containing one or more "commercial building" and one or more
193	193	"dwelling," as defined in Section 45-26-141.02, Code of
194	194	Alabama 1975, is classified as a commercial parcel.
195	195	(2) LAND-ONLY PARCEL. Any parcel of land not classified
196	196	as a commercial or residential parcel.
197	197	(3) RESIDENTIAL PARCEL. Any parcel of land containing
198	198	one or more "dwelling," as defined in Section 45-26-141.02,
199	199	Code of Alabama 1975.
200	200	(b) There is levied an annual property assessment on
201	201	all parcels of land in Elmore County at the following rates:
202	202	(1) Twenty-five dollars ($25) per year for a land-only
203	203	parcel.
204	204	(2) One hundred fifty dollars ($150) per year for a
205	205	residential parcel.
206	206	(3) Three hundred dollars ($300) per year for a
207	207	commercial parcel.
208	208	(c)(1) The amount of each assessment rate in subsection
209	209	(b) shall increase by one dollar ($1) on October 1 each year.
210	210	(2) The county commission shall provide for the notice
211	211	and certification of the assessment increase provided by this
212	212	subsection by resolution.
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242	242	subsection by resolution.
243	243	(d)(1) This assessment shall be collected and
244	244	administered as provided by Part 2 of Article 14 of Chapter 26
245	245	of Title 45, Code of Alabama 1975.
246	246	(2) Any property exempt pursuant to Section
247	247	45-26-141.09, Code of Alabama 1975, shall be exempt from the
248	248	assessment levied by this part.
249	249	(3)a. Contiguous parcels that share common ownership
250	250	shall be subject to a single assessment.
251	251	b. For purposes of this subdivision, common ownership
252	252	shall mean ownership by:
253	253	1. The same individual or entity, in part or in whole;
254	254	2. the owner's spouse;
255	255	3. a family trust in which the owner is a trustor or
256	256	beneficiary; or
257	257	4. a family limited liability company or partnership in
258	258	which the owner is a member or partner.
259	259	(e)(1) The proceeds of this assessment shall be
260	260	distributed to the Enhance Elmore Fund.
261	261	(2) The county commission shall appropriate the
262	262	proceeds of this assessment as follows:
263	263	a. Eighty-five percent of the proceeds from the levy
264	264	pursuant to subdivisions (b)(2) and (b)(3) for public health
265	265	and safety.
266	266	b. All remaining proceeds for county fire and rescue
267	267	protection purposes. These funds shall be distributed in the
268	268	same manner as the fire protection fee levied in Part 2 of
269	269	Article 14 of Chapter 26 of Title 45, Code of Alabama 1975,
270	270	unless otherwise provided by local law.
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300	300	unless otherwise provided by local law.
301	301	Upon ratification of this constitutional amendment, the
302	302	Code Commissioner shall number and place this amendment as
303	303	appropriate in the constitution omitting this instructional
304	304	paragraph and may make the following nonsubstantive revisions:
305	305	change capitalization, hierarchy, spelling, and punctuation
306	306	for purposes of style and uniformity; correct manifest
307	307	grammatical, clerical, and typographical errors; revise
308	308	internal or external citations and cross-references; harmonize
309	309	language; and translate effective dates.
310	310	END PROPOSED AMENDMENT
311	311	Section 2. An election upon the proposed amendment
312	312	shall be held on November 4, 2025, in accordance with Sections
313	313	284, 284.01, and 285 of the Constitution of Alabama of 2022,
314	314	and the election laws of this state. The appropriate election
315	315	official shall assign a ballot number for the proposed
316	316	constitutional amendment on the election ballot and shall set
317	317	forth the following description of the substance or subject
318	318	matter of the proposed constitutional amendment:
319	319	"Relating to Elmore County, proposing an amendment to
320	320	the Constitution of Alabama of 2022, to levy a county excise
321	321	tax on vapor products, alternative nicotine products, and
322	322	tobacco products; to levy a property assessment on all parcels
323	323	of land in the county; and to provide for the collection and
324	324	distribution of the proceeds from these taxes into the Enhance
325	325	Elmore Fund.
326	326	Proposed by Act ____."
327	327	This description shall be followed by the following
328	328	language:
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358	358	language:
359	359	"Yes( ) No( )."
360	360	Section 3. The proposed amendment shall become valid as
361	361	part of the Constitution of Alabama of 2022, when approved by
362	362	a majority of the qualified electors voting thereon.
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