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AL SB148

AL SB148
Municipalities; imposition of new or increased taxes or fees, ordinance required


summary

Introduced
01/14/2026
In Committee
01/20/2026
Crossed Over
Passed
Dead

Introduced Session

Potential new amendment
2026 Regular Session

Bill Summary

Municipalities; imposition of new or increased taxes or fees, ordinance required

AI Summary

This bill amends existing Alabama law regarding how municipalities can enact ordinances, specifically focusing on new or increased taxes and license fees. Starting October 1, 2025, any municipality wanting to impose a new tax or license fee, or increase an existing one, must follow a new process: after introducing the ordinance at a council meeting, they must hold a public hearing at least 30 days later. This public hearing requires specific notice, including the substance of the proposed ordinance, the exact amount of the new or increased tax/fee, and the details of the hearing itself, with the notice published in a local newspaper and on the municipality's and the Secretary of State's websites. Only after this public hearing can the council vote on the proposed ordinance at a regular meeting. The bill also clarifies the voting requirements for ordinances of permanent operation based on the municipality's population, and it will become effective on October 1, 2026.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Carried Over to the Call of the Chair (on 02/12/2026)

bill text


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