HB496INTRODUCED
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HB496
2JW2BII-1
By Representatives Stubbs, Starnes, Ingram (Constitutional
Amendment)
RFD: Local Legislation
First Read: 01-Apr-25
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6 2JW2BII-1 04/01/2025 MF (F)MF 2025-1471
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First Read: 01-Apr-25
SYNOPSIS:
This bill would propose an amendment to the
Constitution of Alabama of 2022, relating to Elmore
County, to allow the county commission to levy a county
excise tax on vapor products, alternative nicotine
products, and tobacco products; to levy a property
assessment on each parcel of land in the county; and to
provide for the collection and allocation of the
proceeds from these taxes.
A BILL
TO BE ENTITLED
AN ACT
Relating to Elmore County; to propose an amendment to
the Constitution of Alabama of 2022, to allow the county
commission to levy a county excise tax on vapor products,
alternative nicotine products, and tobacco products; to levy a
property assessment on each parcel of land in the county; and
to provide for the collection and allocation of the proceeds
from these taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following amendment to the Constitution
of Alabama of 2022, is proposed:
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of Alabama of 2022, is proposed:
PROPOSED AMENDMENT
Part 1. This act shall only apply to Elmore County.
Part 2.
(a) For the purposes of the tax allowed by this act,
the following terms and phrases have the following meanings:
(1) ALTERNATIVE NICOTINE PRODUCT. Any product that
consists of or contains nicotine that can be ingested into the
body by chewing, smoking, absorbing, dissolving, inhaling,
snorting, sniffing, or by any other means. The term does not
include a tobacco product, vapor product, or any product that
has been approved by the United States Food and Drug
Administration for sale as a tobacco cessation product or for
other medical purposes and that is being marketed and sold
solely for that purpose.
(2) TOBACCO or TOBACCO PRODUCT. Any product made or
derived from tobacco that is intended for human consumption,
including any component, part, or accessory of a tobacco
product, except for raw materials other than tobacco used in
manufacturing a component, part, or accessory of a tobacco
product, but does not include an article that is a "drug" as
defined under Section 201(g)(1) of the Federal Food, Drug, and
Cosmetic Act, a "device" as defined under Section 201(h) of
the Federal Food, Drug, and Cosmetic Act, or a "combination
product" described in Section 503(g) of the Federal Food,
Drug, and Cosmetic Act.
(3) VAPOR PRODUCT. Any noncombustible liquid or gel,
regardless of the presence of nicotine therein, that is
manufactured into a finished product for use in an electronic
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manufactured into a finished product for use in an electronic
cigarette, electronic cigar, electronic cigarillo, electronic
pipe, vaping pen, hookah pen, or other similar device, unless
otherwise provided by general or local law. The term does not
include any product approved by the United States Food and
Drug Administration as a drug or medical device or defined as
"medical cannabis" in Section 20-2A-3, Code of Alabama 1975.
(b) The county commission may levy a county excise tax
in Elmore County at the rate of four and one-half percent of
the gross proceeds of the wholesale sale of vapor products,
alternative nicotine products, and tobacco products in the
county.
(c) This tax shall be in addition to any other taxes or
fees levied on the products.
(d) The county commission shall provide for the
collection and administration of this tax by resolution.
(e)(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. Seventy percent for public health and safety.
b. Thirty percent for county fire and rescue protection
purposes. These funds shall be distributed to the Elmore
County Firefighters Association for equal allocation to each
member county fire department. These funds shall be used at
the discretion of the individual department for fire
protection, fire prevention, and emergency medical services to
include, but not be limited to, fire or emergency medical
equipment, fire or emergency medical supplies, training,
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equipment, fire or emergency medical supplies, training,
buildings, capital improvements, insurance, dues, and
professional services, unless otherwise prohibited by local
law.
Part 3.
(a) For the purposes of the assessment imposed by this
part, the following terms and phrases have the following
meanings:
(1) COMMERCIAL PARCEL. Any parcel of land containing
one or more "commercial building," as defined in Section
45-26-141.02, Code of Alabama 1975. Any parcel of land
containing one or more "commercial building" and one or more
"dwelling," as defined in Section 45-26-141.02, Code of
Alabama 1975, is classified as a commercial parcel.
(2) LAND-ONLY PARCEL. Any parcel of land not classified
as a commercial or residential parcel.
(3) RESIDENTIAL PARCEL. Any parcel of land containing
one or more "dwelling," as defined in Section 45-26-141.02,
Code of Alabama 1975.
(b) There is levied an annual property assessment on
all parcels of land in Elmore County at the following rates:
(1) Twenty-five dollars ($25) per year for a land-only
parcel.
(2) One hundred fifty dollars ($150) per year for a
residential parcel.
(3) Three hundred dollars ($300) per year for a
commercial parcel.
(c)(1) This assessment shall be collected and
administered as provided by Part 2 of Article 14 of Chapter 26
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administered as provided by Part 2 of Article 14 of Chapter 26
of Title 45, Code of Alabama 1975.
(2) Any property exempt pursuant to Section
45-26-141.09, Code of Alabama 1975, shall be exempt from the
assessment levied by this part.
(3)a. Contiguous parcels that share common ownership
shall be subject to a single assessment.
b. For purposes of this subdivision, common ownership
shall mean ownership by:
1. The same individual or entity, in part or in whole;
2. The owner's spouse;
3. A family trust in which the owner is a trustor or
beneficiary; or
4. A family limited liability company or partnership in
which the owner is a member or partner.
(d)(1) The proceeds of this assessment shall be
distributed to the Enhance Elmore Fund.
(2) The county commission shall appropriate the
proceeds of this assessment as follows:
a. Eighty-five percent of the proceeds from the levy
pursuant to subdivisions (b)(2) and (b)(3) for public health
and safety.
b. All remaining proceeds for county fire and rescue
protection purposes. These funds shall be distributed in the
same manner as the fire protection fee levied in Part 2 of
Article 14 of Chapter 26 of Title 45, Code of Alabama 1975,
unless otherwise provided by local law.
Upon ratification of this constitutional amendment, the
Code Commissioner shall number and place this amendment as
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Code Commissioner shall number and place this amendment as
appropriate in the constitution omitting this instructional
paragraph and may make the following nonsubstantive revisions:
change capitalization, hierarchy, spelling, and punctuation
for purposes of style and uniformity; correct manifest
grammatical, clerical, and typographical errors; revise
internal or external citations and cross-references; harmonize
language; and translate effective dates.
END PROPOSED AMENDMENT
Section 2. An election upon the proposed amendment
shall be held on November 4, 2025, in accordance with Sections
284, 284.01, and 285 of the Constitution of Alabama of 2022,
and the election laws of this state. The appropriate election
official shall assign a ballot number for the proposed
constitutional amendment on the election ballot and shall set
forth the following description of the substance or subject
matter of the proposed constitutional amendment:
"Relating to Elmore County, proposing an amendment to
the Constitution of Alabama of 2022, to levy a county excise
tax on vapor products, alternative nicotine products, and
tobacco products; to levy a property assessment on all parcels
of land in the county; and to provide for the collection and
distribution of the proceeds from these taxes into the Enhance
Elmore Fund.
Proposed by Act ____."
This description shall be followed by the following
language:
"Yes( ) No( )."
Section 3. The proposed amendment shall become valid as
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Section 3. The proposed amendment shall become valid as
part of the Constitution of Alabama of 2022, when approved by
a majority of the qualified electors voting thereon.
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