Alabama 2025 Regular Session

Alabama House Bill HB496

Introduced
4/1/25  
Refer
4/1/25  
Report Pass
4/3/25  
Refer
4/10/25  
Report Pass
4/15/25  
Enrolled
5/14/25  
Passed
5/14/25  

Caption

Elmore County, to allow county commission to levy a tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment

Impact

The implementation of HB496 signifies a significant shift in how Elmore County can generate revenue from specific consumer products and property assessments. It aims to ensure that funds collected provide essential services related to public health and safety, which supporters advocate is vital for the community's well-being. The county commission is tasked with administering this tax and has outlined specific distribution percentages for fire and rescue services, which stakeholders feel could strengthen local emergency response capabilities.

Summary

House Bill 496 proposes an amendment to the Constitution of Alabama of 2022, allowing the Elmore County commission to levy an excise tax on vapor products, alternative nicotine products, and tobacco products. Additionally, the bill introduces a property assessment for land parcels within the county, with varying rates based on property types. The revenue generated from these taxes is intended to support local services, particularly in public health and safety, as well as fire and rescue budget allocations.

Sentiment

General sentiment regarding HB496 appears to favor the proposal, particularly among public health advocates and local government officials who see the bill as a means to bolster funding for critical services. However, there are undercurrents of concern regarding how increased taxes on vapor and tobacco products may affect local businesses and consumer behavior. This aspect of the discussion suggests a balancing act between public health initiatives and economic implications.

Contention

Key points of contention surround the potential economic impact of the excise tax and property assessments. While proponents argue that the additional funding is necessary for enhancing local public health and safety measures, opponents may raise concerns about the burden these taxes could place on residents and businesses. Furthermore, there may be debates about the effectiveness of such measures in addressing public health issues related to tobacco and vaping, considering existing regulations and the varied preferences of the community.

Companion Bills

No companion bills found.

Previously Filed As

AL HB155

Blount County, taxation of tobacco, vapor, and alternative nicotine products, constitutional amendment

AL HB388

Blount County, taxation of vapor and alternative nicotine products

AL HB65

Alcoholic Beverage Control Board, regulation of retail sale of certain tobacco products, electronic nicotine delivery

AL HB438

Tobacco products, heated tobacco product definition and tax provided for.

AL SB96

Tobacco products, heated tobacco product definition added.

AL SB95

Tobacco products; electronic nicotine delivery systems, use or possession of device, prohibited without regard to particular substance used therein

AL SB90

Seafood products, country of origin, correct name, farm-raised or wild required disclosure by food service establishments

AL HB395

Houston County; lodging tax, county commission, authorize to levy, distribution for economic development and recreational facilities, referendum

AL HB76

Elmore County, further provides for the compensation of the probate judge, sheriff, and rev. commissioner

AL HB66

Seafood products, country of origin notification, correct name, differentiate between farm-raised and wild fish; required for food service establishments

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