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AlabamaHB3722025 Regular SessionHouseWALLET

Elmore County; to levy a county rental tax; provide distribution of proceeds from tax

Sponsored By: Reed Ingram (Republican)

Enacted

Elmore County

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

New tax on Elmore County property rentals

Beginning September 1, 2025, Elmore County adds a tax on personal-property rentals covered by Alabama’s rental tax. This tax is in addition to other taxes, but excludes rentals of motor vehicles that require state registration. To calculate the rate, start with 9.5% and subtract the lower of the general state rental-tax rate or 4%. In cities, towns, and their police jurisdictions, also subtract the applicable municipal rental-tax rate. No county tax applies there if the result is negative. In unincorporated areas outside police jurisdictions, use the greater of 5.5% or the starting calculation without a municipal subtraction. Rates are rounded to the nearest tenth of a percent. The county revenue commissioner must calculate and publish initial rates by August 1, 2025, and publish adjustments when referenced rates change. The county commission must approve final rates by resolution and set rules for collecting and administering the tax.

Elmore rental taxes fund local projects

The law takes effect June 1, 2025, with rental-tax collections beginning September 1, 2025. Elmore County must deposit the proceeds into the Enhance Elmore Fund. The county commission must allocate 90% for infrastructure and 10% for economic development. The law does not state total funding or provide direct household payments.

Sponsors & Cosponsors

Sponsor

  • Reed Ingram

    Republican • House

Cosponsors

  • Jerry Starnes

    Republican • House

  • Troy Stubbs

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 218 • No: 0

House vote • 5/7/2025

Ingram Concur In and Adopt - Adopted Roll Call 1240

Yes: 90 • No: 0 • Other: 13

Senate vote • 5/7/2025

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1036

Yes: 21 • No: 0 • Other: 1

Senate vote • 5/7/2025

Barfoot motion to Adopt - Adopted Roll Call 1035

Yes: 22 • No: 0

House vote • 4/9/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 723

Yes: 20 • No: 0 • Other: 78

House vote • 4/9/2025

Third Reading in House of Origin

Yes: 65 • No: 0 • Other: 31

Actions Timeline

  1. Enacted

    5/22/2025House

  2. Signature Requested

    5/14/2025Senate

  3. Delivered to Governor

    5/14/2025House

  4. Local Legislation 1st Amendment Offered

    5/7/2025Senate

  5. Barfoot motion to Adopt - Adopted Roll Call 1035

    5/7/2025Senate

  6. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1036

    5/7/2025Senate

  7. Ingram Concur In and Adopt - Adopted Roll Call 1240

    5/7/2025House

  8. Ready to Enroll

    5/7/2025House

  9. Enrolled

    5/7/2025House

  10. Local Legislation 1st Amendment

    4/15/2025Senate

  11. Reported Out of Committee Second House

    4/15/2025Senate

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

    4/15/2025Senate

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

    4/10/2025Senate

  14. Pending Committee Action in Second House

    4/10/2025Senate

  15. Third Reading in House of Origin

    4/9/2025House

  16. Motion to Read a Third Time and Pass - Adopted Roll Call 723

    4/9/2025House

  17. Reported Out of Committee House of Origin

    4/8/2025House

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

    4/8/2025House

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

    2/27/2025House

  20. Pending Committee Action in House of Origin

    2/27/2025House

Bill Text

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