Elmore County; creates the Enhance Elmore Fund; levies a county sales and use tax

HB 369 creates a new county sales and use tax in Elmore County, Alabama, starting September 1, 2025, to fund the "Enhance Elmore Fund." The tax rate is calculated using a formula based on existing state and county sales tax rates, with proceeds distributed 90% to infrastructure projects and 10% to economic development initiatives. The fund's monies must be reported annually by the county commission, and fire departments must submit usage reports to access allocations. This bill directly affects Elmore County residents through the new tax and local government through the mandated fund distribution and reporting requirements.