HB370 Alabama 2025 Session

Summary

Primary Sponsor

Troy StubbsRepresentative

Republican

Session

2025 Regular Session

Title

Elmore County, to levy an excise tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment.

Summary

HB370 would let Elmore County add a new excise tax on certain nicotine/tobacco products and a yearly property tax on parcels, with the money funding health, safety, and fire/rescue services.

What This Bill Does

If passed, the county would levy a 4.5% excise tax on the gross proceeds from wholesale sales of vapor products, alternative nicotine products, and tobacco products, with the funds deposited into the Enhance Elmore Fund and split 70% to public health and safety and 30% to fire/rescue; the county commission would manage collection. It would also impose an annual property assessment on all parcels, with rates of $25 for land-only, $150 for residential, and $300 for commercial parcels, increasing by $1 each October 1; proceeds would go to the Enhance Elmore Fund and be distributed 85% to public health/safety and the remainder to fire/rescue, using a distribution method similar to the county’s existing fire protection funding. The measure applies only to Elmore County and would require ratification by voters in the November 4, 2025 election.

Who It Affects

• Property owners in Elmore County who would pay the new annual property assessment according to parcel type (land-only, residential, commercial) and who may benefit from enhanced health, safety, and fire/rescue services.
• Wholesalers, distributors, and retailers selling vapor products, alternative nicotine products, and tobacco products in Elmore County who would pay the 4.5% county excise tax on wholesale proceeds.

Key Provisions

• Imposes a county excise tax in Elmore County at 4.5% of the gross proceeds of wholesale sales of vapor products, alternative nicotine products, and tobacco products, with the tax proceeds deposited into the Enhance Elmore Fund and distributed 70% to public health and safety and 30% to county fire and rescue protection.
• Imposes an annual property assessment on all Elmore County parcels: $25 per land-only parcel, $150 per residential parcel, and $300 per commercial parcel, with each rate increasing by $1 on October 1 each year; proceeds go to the Enhance Elmore Fund and are allocated 85% to public health/safety and the remainder to fire/rescue, distributed like the existing fire protection funding; contiguous parcels with common ownership are taxed as a single assessment; exemptions apply as provided by law.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.