SB129 Alabama 2010 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Co-Sponsors

Tom ButlerWendell MitchellArthur OrrKim BenefieldLowell BarronHinton MitchemRoger Bedford, Jr.Zeb LittleDel MarshScott Beason

Session

Regular Session 2010

Title

Occupational tax, levy by county or municipality, prohibited, const. amend.

Summary

SB129 would prohibit counties and municipalities in Alabama from imposing occupational taxes on the gross receipts of individuals' professions starting January 1, 2010.

What This Bill Does

It would amend the Alabama Constitution to ban future local taxes on the gross receipts from vocations, occupations, callings, or professions. Taxes already in place on or before the amendment's effective date would remain. Local governments would still be allowed to issue other types of business licenses under existing law. The amendment would be put to voters in a statewide election for approval.

Who It Affects

• Professionals and workers in Alabama who would no longer be subject to new local occupational taxes on their gross receipts.
• County and municipal governments in Alabama, which would lose the authority to impose new occupational taxes but could still issue other licenses under current law.

Key Provisions

• Prohibits any county or municipality from imposing a privilege or license tax on the gross receipts of a natural person derived from the conduct of a vocation, occupation, calling, or profession after January 1, 2010.
• Exempts taxes that were already imposed on the effective date of the amendment from the prohibition.
• Does not repeal or affect the authority to impose other business licenses under local acts or municipal business licenses that currently exist.
• Requires approval by a majority of qualified electors in a statewide election for the amendment to become part of the Constitution.

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

Subjects

Constitutional Amendments