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AlabamaHB3692025 Regular SessionHouseWALLET

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

Sponsored By: Troy Stubbs (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

New sales tax in Elmore County

Beginning September 1, 2025, Elmore County adds a sales and use tax covering the same people and transactions as Alabama’s general retail sales tax. In cities and their police jurisdictions, start with 9.5%. Subtract the state rate or 4%, whichever is lower; the general county rate or 1%, whichever is lower; and the applicable city rate. No added tax applies where this result is negative. Outside cities and their police jurisdictions, the rate is the greater of 4.5% or the same calculation. Rates are rounded to the nearest tenth of a percentage point. Machinery and equipment taxed under Alabama Code Section 40-23-37 are exempt from this added tax. The county revenue commissioner must publish initial rates by August 1, 2025, and recalculate and publish rates when referenced rates change. The county commission must certify rates by resolution.

Elmore tax money funds local projects

Effective June 1, 2025, the law creates the Enhance Elmore Fund in the county treasury. All proceeds from the new county sales and use tax go into this fund. The county commission must direct 90% to infrastructure and 10% to economic development. By January 31 each year, the commission must post a report of all fund deposits and spending on its website. The law does not set a total funding amount.

Elmore fire funding requires spending reports

By January 15 each year, the Elmore County Firefighter’s Association must report how it and fire departments spent fund money. The county commission may set reporting requirements by resolution. It may withhold allocations from a fire department that fails to report. Any withheld money must go to public safety purposes.

Sponsors & Cosponsors

Sponsor

  • Troy Stubbs

    Republican • House

Cosponsors

  • Jerry Starnes

    Republican • House

  • Reed Ingram

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 116 • No: 0

Senate vote • 4/1/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 453

Yes: 29 • No: 0

Senate vote • 4/1/2025

Third Reading in Second House

Yes: 29 • No: 0

House vote • 3/18/2025

Third Reading in House of Origin

Yes: 48 • No: 0 • Other: 52

House vote • 3/18/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 401

Yes: 10 • No: 0 • Other: 88

Actions Timeline

  1. Enacted

    4/11/2025House

  2. Signature Requested

    4/3/2025Senate

  3. Delivered to Governor

    4/3/2025House

  4. Third Reading in Second House

    4/1/2025Senate

  5. Motion to Read a Third Time and Pass - Adopted Roll Call 453

    4/1/2025Senate

  6. Ready to Enroll

    4/1/2025House

  7. Enrolled

    4/1/2025House

  8. Reported Out of Committee Second House

    3/20/2025Senate

  9. Read for the Second Time and placed on the Calendar

    3/20/2025Senate

  10. Read for the first time and referred to the Senate Committee on Local Legislation

    3/19/2025Senate

  11. Pending Committee Action in Second House

    3/19/2025Senate

  12. Third Reading in House of Origin

    3/18/2025House

  13. Motion to Read a Third Time and Pass - Adopted Roll Call 401

    3/18/2025House

  14. Reported Out of Committee House of Origin

    3/5/2025House

  15. Read for the Second Time and placed on the Calendar

    3/5/2025House

  16. Read for the first time and referred to the House Committee on Local Legislation

    2/27/2025House

  17. Pending Committee Action in House of Origin

    2/27/2025House

Bill Text

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