AL HB370

Proposes a constitutional amendment applicable only to Elmore County to levy a 4.5% county excise tax on wholesale sales of vapor products, alternative nicotine products, and tobacco products.

Establishes an annual property assessment on all parcels of land in Elmore County: $25 for land-only parcels, $150 for residential parcels, and $300 for commercial parcels, with $1 annual increases on October 1.

Creates the "Enhance Elmore Fund" to receive all tax and assessment proceeds, with 70% allocated to public health and safety and 30% to county fire and rescue protection purposes.

For property assessment proceeds, allocates 85% of residential and commercial revenues to public health and safety, with remaining proceeds for fire and rescue protection distributed through the Elmore County Firefighters Association.

Schedules a referendum on the proposed amendment for November 4, 2025, requiring approval by a majority of qualified electors voting in the election.