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AL HB372

Bill

Official Source

Status

Passed

5/22/2025

Primary Sponsor

Reed Ingram

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Levies a privilege tax called a rental tax on persons leasing or renting tangible personal property in Elmore County beginning September 1, 2025
  • Establishes different tax rates for incorporated areas (9.5% minus applicable state and local rental tax rates, minimum zero) and unincorporated areas (greater of 5.5% or calculated rate)
  • Exempts motor vehicle rentals that are required to be registered under Alabama law
  • Deposits tax proceeds into the Enhance Elmore Fund with 90% allocated to infrastructure and 10% allocated to economic development
  • Takes effect June 1, 2025 with rate notice required by August 1, 2025

Legislative Description

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

Elmore County

Last Action

Enacted

5/22/2025

Committee Referrals

Local Legislation4/10/2025
Local Legislation2/27/2025

Full Bill Text

No bill text available