SB14 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Co-Sponsors

Bryan TaylorClay ScofieldPhillip W. WilliamsBill HoltzclawPaul BussmanDick BrewbakerArthur OrrRusty GloverTrip PittmanBen H. BrooksDel MarshTom Whatley

Session

First Special Session 2010

Title

Ethics Law, definitions, public officials and employees, acceptance of things of value regulated, lobbyists and principals, regulated, definitions, Ethics Commission to report to Legislature regarding other states' ethics laws, Sec. 36-25-5.5 added; Secs. 36-25-1, 36-25-7 am'd. (2010-21261)

Summary

SB14 would propose a constitutional amendment to Winston County to ban any privilege or license tax on the gross receipts from work in a vocation, occupation, calling, or profession.

What This Bill Does

It would add a constitutional amendment to prohibit Winston County from levying a privilege or license tax on the gross receipts of any natural person from their vocation or profession. An election would be held to approve or reject the amendment under existing constitutional and election laws. If approved, the amendment would become part of the Alabama Constitution and apply specifically to Winston County, preventing such taxes there.

Who It Affects

• Residents of Winston County who earn income from a vocation, occupation, calling, or profession and would no longer be taxed under a privilege or license tax on gross receipts.
• Winston County government and local tax authorities, which would be restricted from imposing that tax and would lose the ability to collect it.

Key Provisions

• Prohibits any privilege or license tax on the gross receipts from a natural person’s vocation, occupation, calling, or profession in Winston County.
• Requires an election to approve the amendment using the state’s existing amendment and election procedures, with a ballot describing the amendment and providing Yes/No choices.
• If voters approve, the amendment becomes part of the Alabama Constitution and applies to Winston County.

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

Subjects

Ethics Commission