SB15 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Quinton Ross

Democrat

Co-Sponsor

Bobby D. Singleton

Session

First Special Session 2010

Title

Legislature, other gainful employment while holding office, prohibited, compensation provided for, Legislative Compensation Commission, established, Sec. 29-1-8 repealed; Act 1196, 1971 Reg. Sess.; Act 87-209, 1987 Reg. Sess.; Act 90-490, 1990 Reg. Sess.; Act 91-95, 1991 Reg. Sess.; Act 91-108, 1991 Reg. Sess.; Act 2007-75, 2007 Reg. Sess.; Amendment 57 (Sections 48.01 and 49, Recompiled Constitution of Alabama of 1901, as amended), am'd., const. amend.

Summary

SB15 would amend Alabama's Constitution to ban Cullman County from imposing a tax on the gross receipts of people’s occupations or professions.

What This Bill Does

If approved, the amendment prohibits any privilege or license tax on gross receipts from a vocation, occupation, calling, or profession in Cullman County. It does not repeal or affect existing authority for Cullman County or municipalities to impose other business licenses under current law. An election will be held to decide the amendment, with standard ballot language and Yes/No voting options.

Who It Affects

• People who work in Cullman County (residents and professionals) would no longer be subject to an occupational gross receipts tax in Cullman County.
• Cullman County government and local officials would lose the power to impose this specific tax, while they and municipalities would retain other license authorities under existing local acts.

Key Provisions

• Proposed constitutional amendment prohibiting a privilege or license tax on the gross receipts of any natural person from a vocation, occupation, calling, or profession in Cullman County.
• Preservation of existing authority for Cullman County to impose business licenses and for municipalities to impose municipal licenses under specified sections of state law.
• Requires an election under Amendment 555 to the Constitution and related election laws, with ballot language and Yes/No options.

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

Subjects

Constitutional Amendments