AL
Alabama House Bill HB439

Alabama 2025 Regular Session

Alabama House Bill HB439 Compare Versions

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33 HB439
44 CXDXIQJ-1
55 By Representatives Stubbs, Starnes, Ingram (Constitutional
66 Amendment)
77 RFD: Local Legislation
88 First Read: 18-Mar-25
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1414 6 CXDXIQJ-1 03/06/2025 TEW (F)TEW 2025-1210
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1616 First Read: 18-Mar-25
1717 SYNOPSIS:
1818 This bill would propose an amendment to the
1919 Constitution of Alabama of 2022, relating to Elmore
2020 County, to allow the county commission to levy a county
2121 excise tax on vapor products, alternative nicotine
2222 products, and tobacco products; to levy a property
2323 assessment on each parcel of land in the county; and to
2424 provide for the collection and allocation of the
2525 proceeds from these taxes.
2626 A BILL
2727 TO BE ENTITLED
2828 AN ACT
2929 Relating to Elmore County; to propose an amendment to
3030 the Constitution of Alabama of 2022, to allow the county
3131 commission to levy a county excise tax on vapor products,
3232 alternative nicotine products, and tobacco products; to levy a
3333 property assessment on each parcel of land in the county; and
3434 to provide for the collection and allocation of the proceeds
3535 from these taxes.
3636 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
3737 Section 1. The following amendment to the Constitution
3838 of Alabama of 2022, is proposed:
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6868 of Alabama of 2022, is proposed:
6969 PROPOSED AMENDMENT
7070 Part 1. This act shall only apply to Elmore County.
7171 Part 2.
7272 (a) For the purposes of the tax allowed by this act,
7373 the following terms and phrases have the following meanings:
7474 (1) ALTERNATIVE NICOTINE PRODUCT. Any product that
7575 consists of or contains nicotine that can be ingested into the
7676 body by chewing, smoking, absorbing, dissolving, inhaling,
7777 snorting, sniffing, or by any other means. The term does not
7878 include a tobacco product, vapor product, or any product that
7979 has been approved by the United States Food and Drug
8080 Administration for sale as a tobacco cessation product or for
8181 other medical purposes and that is being marketed and sold
8282 solely for that purpose.
8383 (2) TOBACCO or TOBACCO PRODUCT. Any product made or
8484 derived from tobacco that is intended for human consumption,
8585 including any component, part, or accessory of a tobacco
8686 product, except for raw materials other than tobacco used in
8787 manufacturing a component, part, or accessory of a tobacco
8888 product, but does not include an article that is a "drug" as
8989 defined under Section 201(g)(1) of the Federal Food, Drug, and
9090 Cosmetic Act, a "device" as defined under Section 201(h) of
9191 the Federal Food, Drug, and Cosmetic Act, or a "combination
9292 product" described in Section 503(g) of the Federal Food,
9393 Drug, and Cosmetic Act.
9494 (3) VAPOR PRODUCT. Any noncombustible liquid or gel,
9595 regardless of the presence of nicotine therein, that is
9696 manufactured into a finished product for use in an electronic
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126126 manufactured into a finished product for use in an electronic
127127 cigarette, electronic cigar, electronic cigarillo, electronic
128128 pipe, vaping pen, hookah pen, or other similar device, unless
129129 otherwise provided by general or local law. The term does not
130130 include any product approved by the United States Food and
131131 Drug Administration as a drug or medical device or defined as
132132 "medical cannabis" in Section 20-2A-3, Code of Alabama 1975.
133133 (b) The county commission may levy a county excise tax
134134 in Elmore County at the rate of four and one-half percent of
135135 the gross proceeds of the wholesale sale of vapor products,
136136 alternative nicotine products, and tobacco products in the
137137 county.
138138 (c) This tax shall be in addition to any other taxes or
139139 fees levied on the products.
140140 (d) The county commission shall provide for the
141141 collection and administration of this tax by resolution.
142142 (e)(1) The proceeds of this tax shall be deposited into
143143 the Enhance Elmore Fund.
144144 (2) The county commission shall appropriate the
145145 proceeds of this tax as follows:
146146 a. Seventy percent for public health and safety.
147147 b. Thirty percent for county fire and rescue protection
148148 purposes. These funds shall be distributed to the Elmore
149149 County Firefighters Association for equal allocation to each
150150 member county fire department. These funds shall be used at
151151 the discretion of the individual department for fire
152152 protection, fire prevention, and emergency medical services to
153153 include, but not be limited to, fire or emergency medical
154154 equipment, fire or emergency medical supplies, training,
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184184 equipment, fire or emergency medical supplies, training,
185185 buildings, capital improvements, insurance, dues, and
186186 professional services, unless otherwise prohibited by local
187187 law.
188188 Part 3.
189189 (a) For the purposes of the assessment imposed by this
190190 part, the following terms and phrases have the following
191191 meanings:
192192 (1) COMMERCIAL PARCEL. Any parcel of land containing
193193 one or more "commercial building," as defined in Section
194194 45-26-141.02, Code of Alabama 1975. Any parcel of land
195195 containing one or more "commercial building" and one or more
196196 "dwelling," as defined in Section 45-26-141.02, Code of
197197 Alabama 1975, is classified as a commercial parcel.
198198 (2) LAND-ONLY PARCEL. Any parcel of land not classified
199199 as a commercial or residential parcel.
200200 (3) RESIDENTIAL PARCEL. Any parcel of land containing
201201 one or more "dwelling," as defined in Section 45-26-141.02,
202202 Code of Alabama 1975.
203203 (b) There is levied an annual property assessment on
204204 all parcels of land in Elmore County at the following rates:
205205 (1) Twenty-five dollars ($25) per year for a land-only
206206 parcel.
207207 (2) One hundred fifty dollars ($150) per year for a
208208 residential parcel.
209209 (3) Three hundred dollars ($300) per year for a
210210 commercial parcel.
211211 (c)(1) The amount of each assessment rate in subsection
212212 (b) shall increase by one dollar ($1) on October 1 each year.
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242242 (b) shall increase by one dollar ($1) on October 1 each year.
243243 (2) The county commission shall provide for the notice
244244 and certification of the assessment increase provided by this
245245 subsection by resolution.
246246 (d)(1) This assessment shall be collected and
247247 administered as provided by Part 2 of Article 14 of Chapter 26
248248 of Title 45, Code of Alabama 1975.
249249 (2) Any property exempt pursuant to Section
250250 45-26-141.09, Code of Alabama 1975, shall be exempt from the
251251 assessment levied by this part.
252252 (3)a. Contiguous parcels that share common ownership
253253 shall be subject to a single assessment.
254254 b. For purposes of this subdivision, common ownership
255255 shall mean ownership by:
256256 1. The same individual or entity, in part or in whole;
257257 2. The owner's spouse;
258258 3. A family trust in which the owner is a trustor or
259259 beneficiary; or
260260 4. A family limited liability company or partnership in
261261 which the owner is a member or partner.
262262 (e)(1) The proceeds of this assessment shall be
263263 distributed to the Enhance Elmore Fund.
264264 (2) The county commission shall appropriate the
265265 proceeds of this assessment as follows:
266266 a. Eighty-five percent of the proceeds from the levy
267267 pursuant to subdivisions (b)(2) and (b)(3) for public health
268268 and safety.
269269 b. All remaining proceeds for county fire and rescue
270270 protection purposes. These funds shall be distributed in the
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300300 protection purposes. These funds shall be distributed in the
301301 same manner as the fire protection fee levied in Part 2 of
302302 Article 14 of Chapter 26 of Title 45, Code of Alabama 1975,
303303 unless otherwise provided by local law.
304304 Upon ratification of this constitutional amendment, the
305305 Code Commissioner shall number and place this amendment as
306306 appropriate in the constitution omitting this instructional
307307 paragraph and may make the following nonsubstantive revisions:
308308 change capitalization, hierarchy, spelling, and punctuation
309309 for purposes of style and uniformity; correct manifest
310310 grammatical, clerical, and typographical errors; revise
311311 internal or external citations and cross-references; harmonize
312312 language; and translate effective dates.
313313 END PROPOSED AMENDMENT
314314 Section 2. An election upon the proposed amendment
315315 shall be held on November 4, 2025, in accordance with Sections
316316 284, 284.01, and 285 of the Constitution of Alabama of 2022,
317317 and the election laws of this state. The appropriate election
318318 official shall assign a ballot number for the proposed
319319 constitutional amendment on the election ballot and shall set
320320 forth the following description of the substance or subject
321321 matter of the proposed constitutional amendment:
322322 "Relating to Elmore County, proposing an amendment to
323323 the Constitution of Alabama of 2022, to levy a county excise
324324 tax on vapor products, alternative nicotine products, and
325325 tobacco products; to levy a property assessment on all parcels
326326 of land in the county; and to provide for the collection and
327327 distribution of the proceeds from these taxes into the Enhance
328328 Elmore Fund.
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358358 Elmore Fund.
359359 Proposed by Act ____."
360360 This description shall be followed by the following
361361 language:
362362 "Yes( ) No( )."
363363 Section 3. The proposed amendment shall become valid as
364364 part of the Constitution of Alabama of 2022, when approved by
365365 a majority of the qualified electors voting thereon.
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