HB226 Alabama 2010 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2010

Title

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

Summary

HB226 would amend Alabama's constitution to ban Tuscaloosa County from imposing any occupational tax on individuals' gross receipts from their work.

What This Bill Does

It proposes a constitutional amendment to prohibit a tax on the gross receipts of natural persons from their vocation, occupation, calling, or profession in Tuscaloosa County. If voters approve, the county would be barred from levying such a tax, and the amendment would become part of the state constitution after the required steps. The bill sets up a county-wide election to decide the amendment and requires ballot language describing the change with Yes/No options.

Who It Affects

• Residents and workers in Tuscaloosa County who would have been subject to an occupational tax on their earnings, who would now be protected from that tax
• Tuscaloosa County government and its tax-collection authorities, which would be prohibited from imposing or collecting this tax

Key Provisions

• Proposes an amendment to the Alabama Constitution to prohibit any privilege or license tax on the gross receipts of natural persons from their vocation, occupation, calling, or profession in Tuscaloosa County.
• An election would be held to approve or reject the amendment, under existing election laws and procedures (including Amendment 555 provisions).
• Ballot requirements: the election official must assign a ballot number and include a description of the amendment with 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

Tuscaloosa County