SB13 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Co-Sponsors

Rodger SmithermanQuinton RossRoger Bedford, Jr.Priscilla DunnGeorge M. “Marc” KeaheyVivian Davis FiguresJerry L. Fielding

Session

First Special Session 2010

Title

Elections, campaign contributions, definitions, PAC to PAC transfers, prohibited, Secs. 17-5-2, 17-5-15 am'd.

Summary

This bill would propose a constitutional amendment to prohibit any local occupational tax in Lawrence County.

What This Bill Does

If adopted, the amendment would add a constitutional prohibition preventing any privilege or license tax on the gross receipts from any vocation, occupation, calling, or profession in Lawrence County. It would require an election in Lawrence County under existing constitutional amendment rules and election laws, with standard ballot language describing the amendment. The change would apply specifically to Lawrence County and would not affect other counties unless similar amendments are proposed separately.

Who It Affects

• Lawrence County residents and workers who would no longer pay a local occupational tax on gross receipts from work
• Local government entities in Lawrence County that would no longer levy or administer such a tax

Key Provisions

• Prohibition: No privilege or license tax on the gross receipts of any natural person from a vocation, occupation, calling, or profession may be levied in Lawrence County.
• Election and description: An election shall be held to vote on the amendment per Amendment 555 and current laws, with ballot language indicating Yes or No.
• Constitutional amendment process: The proposed amendment to the Alabama Constitution of 1901 becomes valid as part of the Constitution once the amendment process is fulfilled.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Elections