HB599 Alabama 2010 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tommy Sherer
Democrat
Co-Sponsor: Ken Guin
Session: Regular Session 2010
Title: Walker Co., occupational tax, levy prohibited, const. amend.
Summary: This bill would amend Alabama's Constitution to prohibit Walker County from imposing an occupational tax on the gross receipts of people practicing a vocation or profession.
What This Bill Does
It would ban any privilege or license tax on the gross receipts of natural persons derived from their vocation, occupation, calling, or profession in Walker County. It does not repeal or alter the current authority for Walker County or for municipalities to impose business licenses under existing local laws. It requires an election to approve the amendment, with specific ballot language and Yes/No voting options as part of the process.

Who It Affects
Individuals in Walker County who earn income from a vocation, occupation, calling, or profession would no longer be subject to a privilege or license tax on their gross receipts.
Walker County and its municipalities would retain their existing authority to issue business licenses under current local laws and the referenced Code sections.

Key Provisions
Prohibits any privilege or license tax on the gross receipts of natural persons derived from the conduct of a vocation, occupation, calling, or profession in Walker County.
Provides that nothing in the amendment repeals or affects the current authority of Walker County to impose business licenses or the authority of municipalities to impose municipal licenses, including those under Code sections 11-51-90 to 11-51-93.
Holds an election to approve the proposed constitutional amendment under Amendment 555 and the state's election laws.
On the ballot, describes the amendment as relating to Walker County and prohibits the imposition of an occupational tax, with standard Yes/No voting options and a placeholder for the act number.

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