SB17 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Co-Sponsors

Clay ScofieldPhillip W. WilliamsBill HoltzclawPaul BussmanGreg J. ReedScott BeasonRusty GloverPaul SanfordTrip PittmanBen H. BrooksDel MarshMark Slade Blackwell

Session

First Special Session 2010

Title

Political action committees, state and local governmental employees, a local school board, or other governmental agency prohibited from arranging for contributions by payroll deduction or otherwise, Sec. 17-17-5 am'd.

Summary

SB17 would amend the Alabama Constitution to prohibit Madison County from imposing a privilege or license tax on the gross receipts of individuals from their vocation, occupation, calling, or profession.

What This Bill Does

If passed, the measure would create a constitutional ban on any privilege or license tax based on the gross receipts of natural persons from work in Madison County. The provision applies specifically to Madison County and would prevent the county from levying such taxes on individuals. An election would be held to approve the amendment, with the ballot describing the change and providing Yes/No options.

Who It Affects

• Individuals in Madison County who earn income from a vocation, occupation, calling, or profession would no longer be subject to an occupational tax based on gross receipts.
• Madison County government and any local entities or workers involved in collecting or administering such taxes would be restricted from imposing or enforcing a tax on individuals’ gross receipts from work.

Key Provisions

• No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in Madison County.
• An election shall be held to approve the amendment under the state election rules, with the ballot describing the amendment and providing Yes and 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

Elections