(a) Notwithstanding any provision of law to the contrary, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, there is hereby levied in those portions of the City of Prattville that are located in Elmore County an additional general sales and use tax in an amount necessary to equalize the general sales and use tax in all of the City of Prattville. Provided, however, the additional general sales and use tax levied herein shall not apply to automobiles, manufacturing machinery, farm machinery, or vending sales.
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Terms Used In Alabama Code 45-1A-43

(b) The tax levied by this section shall be collected at the same time and in the same manner as other Elmore County sales and use taxes and the proceeds shall be distributed by the first day of each month as follows:

(1) Fifty percent to the Elmore County General Fund.
(2) Fifty percent to the City of Prattville General Fund.
(c) The balance remaining on the effective date of the act adding this amendatory language in the special fund established pursuant to Act 2003-435 in the Elmore County General Fund to be used for improvements within the area subject to the tax shall be expended as follows:

(1) Fifty percent shall be distributed to the City of Prattville no more than 60 days after the effective date of the act adding this amendatory language.
(2) Fifty percent shall be used by the Elmore County Commission for capital improvements or other investments for economic development purposes in those portions of the City of Prattville that are located in Elmore County. The county commission may not expend these funds until the county commission notifies the Prattville City Council of the intended expenditures. Any of the funds described in this subdivision that remain unexpended by the county commission on September 30, 2024, shall immediately thereafter be remitted as follows:

a. Fifty percent to the City of Prattville.
b. Fifty percent to the Elmore County General Fund.
(d)

(1) The special fund in the Elmore County General Fund established pursuant to Act 2003-435 to be used for improvements within the area subject to the tax shall be abolished upon the expenditure of all remaining funds pursuant to subdivision (c)(2), but in no event later than October 31, 2024.
(2) The special fund in the City of Prattville General Fund established pursuant to Act 2003-435 to be used for improvements within the area subject to the tax is abolished.
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