HB49 Alabama 2010 Session

Summary

Primary Sponsor

H. Mac Gipson

Republican

Co-Sponsors

Jay LoveDavid Grimes

Session

Regular Session 2010

Title

Montgomery Co., Elmore Co., Autauga Co., occupational tax, levy prohibited, const. amend.

Summary

This bill would amend the Alabama Constitution to ban local occupational taxes in Montgomery, Elmore, and Autauga Counties.

What This Bill Does

If voters approve it, the measure would prohibit any tax on the gross receipts of individuals from their vocation, occupation, calling, or profession in the three counties. It would stop Montgomery, Elmore, and Autauga counties from levying occupational, privilege, or license taxes on income from work. The change applies only to these three counties and would become part of the Constitution after a majority vote by qualified electors in those counties.

Who It Affects

• Residents and workers in Montgomery County, Elmore County, and Autauga County who earn income from a vocation, occupation, calling, or profession (their gross receipts would no longer be taxed by local governments in these counties).
• Local governments of Montgomery County, Elmore County, and Autauga County (they would be prohibited from imposing occupational taxes on the gross receipts of individuals).

Key Provisions

• Prohibits any occupational, privilege, or license tax on the gross receipts of a natural person derived from a vocation, occupation, calling, or profession in Montgomery County, Elmore County, or Autauga County.
• Requires an election to approve the amendment, held under Alabama’s election laws with ballot language describing the measure.
• Constitutional amendment with enactment contingent on approval by a majority of qualified electors voting on the amendment.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Montgomery County