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AL SB10

AL SB10
Tuscaloosa County; levy of additional or increased county or municipal sales and use tax prohibited without approval by referendum, constitutional amendment


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Tuscaloosa County; levy of additional or increased county or municipal sales and use tax prohibited without approval by referendum, constitutional amendment

AI Summary

This bill proposes a constitutional amendment for Tuscaloosa County that would require voter referendum approval before any new or increased county or municipal sales and use tax can be implemented. Specifically, any proposed tax levy or tax increase must be approved by a majority vote of qualified electors in the area where the tax will be collected, and this vote would take place during the next regularly scheduled general election at least three months after the proposed tax is enacted. The bill mandates that notice of the referendum must be published in a local newspaper for three consecutive weeks at least 60 days prior to the election, and that the county commission or municipal governing body must conduct at least two public hearings about the proposed tax increase before the referendum. If approved by voters, this amendment would become part of Alabama's constitution, effectively giving local residents in Tuscaloosa County direct voting power over new or increased sales and use taxes, which currently can be imposed by local government bodies without voter consent.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Pending Senate Local Legislation (on 01/13/2026)

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