HB763 Alabama 2010 Session

Summary

Primary Sponsor

Randy WoodRepresentative

Republican

Session

Regular Session 2010

Title

Calhoun Co., municipal business licenses, rental of residential real estate tax, not to be on a per unit basis, const. amend.

Summary

HB763 would amend the Alabama Constitution to ban Calhoun County municipalities from charging a per-unit municipal business license tax on rental housing.

What This Bill Does

If approved by voters, Calhoun County municipalities could not impose a municipal business license tax on renting residential real estate that is calculated on a per-unit basis. The prohibition applies only to per-unit taxes on rental housing; it does not specify removing other types of taxes or license requirements. The amendment would be decided by an election under Alabama election laws.

Who It Affects

• Residential property owners and landlords who rent housing in Calhoun County would be protected from per-unit municipal license taxes on their rentals.
• Calhoun County municipalities and local governments would be restricted from imposing a per-unit based municipal business license tax on rental real estate in the county.

Key Provisions

• Prohibits Calhoun County municipalities from levying a municipal business license tax on the rental of residential real estate based on a per-unit tax rate.
• Constitutional amendment to be submitted to voters and approved through the state's constitutional amendment process.
• Specifies how the proposed amendment will appear on the ballot and be described to voters.

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

Subjects

Calhoun County