HB215 Alabama 2010 Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Co-Sponsors

Steve ClouseRandy WoodJamie IsonJimmy MartinJoe HubbardRandy DavisTodd GreesonCraig FordCam WardJohnny Mack MorrowJames C. FieldsButch TaylorTommy ShererMike CurtisRandy HinshawTerry SpicerDavid Grimes

Session

Regular Session 2010

Title

Occupational tax, levy by county or municipality, prohibited, const. amend.

Summary

This bill would amend Alabama's Constitution to ban counties and municipalities from imposing occupational taxes on the gross receipts of professions after January 1, 2010.

What This Bill Does

If adopted, the amendment would stop counties and municipalities from creating new privilege or license taxes on the gross receipts of any vocation, occupation, calling, or profession after Jan 1, 2010. It would not affect taxes that are already in place before that date, nor would it repeal existing authority to impose business licenses. It also clarifies that current authority to impose municipal business licenses remains in place.

Who It Affects

• Individuals and unincorporated businesses operating within Alabama's counties or municipalities would no longer face new occupational taxes on their gross receipts after Jan 1, 2010.
• Counties and municipalities themselves would be prohibited from imposing such taxes after 2010, while taxes already in effect may continue and existing authority to issue business licenses remains.

Key Provisions

• After January 1, 2010, no county or municipality may impose a privilege or license tax on the gross receipts of any natural person derived from conducting a vocation, occupation, calling, or profession.
• The amendment does not repeal or affect the current authority to impose business licenses, and taxes in effect on the amendment's effective date may continue; an election would be held to approve the amendment.

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