AL HB369

Levies a county sales and use tax in Elmore County beginning September 1, 2025, with rates calculated using formulas that account for state and local sales tax rates, rounded to the nearest tenth percent.

Establishes different tax rates for incorporated areas (including police jurisdictions) and unincorporated areas, with incorporated areas potentially paying lower rates based on existing municipal taxes.

Creates the Enhance Elmore Fund to receive all tax proceeds, with 90% allocated to infrastructure projects and 10% allocated to economic development.

Requires the county commission to publish an annual report by January 31 detailing all fund deposits and expenditures, and mandates the Elmore County Firefighter's Association to report expenditures by January 15 each year.

Becomes effective June 1, 2025.