HB110 Alabama 2010 Session

Summary

Primary Sponsor

Laura HallRepresentative

Democrat

Co-Sponsors

Randy HinshawButch Taylor

Session

Regular Session 2010

Title

Madison Co., occupational tax, levy prohibited, const. amend.

Summary

A constitutional amendment to prohibit Madison County from imposing an occupational tax on individuals' gross receipts from their occupations.

What This Bill Does

If passed, it would add a constitutional ban on any privilege or license tax based on an individual's gross receipts from work in Madison County. It would not repeal or reduce existing local authority to issue business licenses; those powers would remain under current law. An election would be held to approve the amendment, with designated ballot language.

Who It Affects

• Individuals who work or are self-employed in Madison County would be protected from an occupational tax on their gross receipts.
• Madison County and its municipalities would continue to have the authority to issue other business licenses under existing law, but not the prohibited occupational tax.

Key Provisions

• Prohibits any privilege or license tax on the gross receipts of a natural person derived from the conduct of a vocation, occupation, calling, or profession in Madison County.
• Preserves the current authority of Madison County to impose business licenses and of municipalities to impose municipal licenses under existing law (including those under Sections 11-51-90 to 11-51-93, Code of Alabama 1975).

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

Subjects

Madison County