SB122 Alabama 2010 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Co-Sponsor

Arthur Orr

Session

Regular Session 2010

Title

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

Summary

SB122 would amend the Alabama Constitution to ban the occupational tax based on gross receipts in Morgan County.

What This Bill Does

Prohibits any privilege or license tax on the gross receipts from conducting a vocation, occupation, calling, or profession in Morgan County. Does not repeal or affect Morgan County's current authority to impose business licenses or municipalities' authority to impose municipal licenses under existing law. Creates an election to approve the amendment under the state's amendment process and specifies ballot language.

Who It Affects

• Morgan County residents and business owners: would no longer be subject to an occupational tax on gross receipts from work in Morgan County.
• Local government authorities: Morgan County would be barred from such taxes, but could still issue business licenses; municipalities could still issue municipal licenses under existing statutes.

Key Provisions

• Prohibits a privilege or license tax on the gross receipts of any natural person derived from any vocation, occupation, calling, or profession in Morgan County.
• Preserves current authority for Morgan County to impose business licenses and for municipalities to impose municipal licenses, including those under specified Code sections 11-51-90 to 11-51-93.
• Requires an election under Amendment 555 to the Constitution to approve the amendment, with specified ballot description and Yes/No options.

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

Subjects

Morgan County