SB13 Alabama 2010 Session

Summary

Primary Sponsor

Zeb Little

Democrat

Session

Regular Session 2010

Title

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

Summary

This constitutional amendment would ban Lawrence County from imposing a privilege or license tax based on the gross receipts from a person’s vocation, occupation, calling, or profession.

What This Bill Does

If approved, it would prohibit Lawrence County from levying any privilege or license tax on gross receipts related to a vocation, occupation, or profession. It does not repeal or otherwise affect the county’s or municipalities’ existing authority to issue business licenses under local laws and the specified state licensing sections. The amendment would be put to a county vote and, if approved, would become part of the Alabama Constitution.

Who It Affects

• Lawrence County residents and workers who earn income from a vocation or profession would be protected from county-level gross receipts taxes.
• Lawrence County government and its municipalities would lose the ability to impose a gross-receipts-based occupational tax, though other local licensing powers under existing law would remain.

Key Provisions

• Prohibits a privilege or license tax on the gross receipts of any natural person derived from a vocation, occupation, calling, or profession in Lawrence County.
• Does not repeal or affect the current authority of Lawrence County to impose business licenses or municipalities to impose municipal licenses under local acts or the specified Sections 11-51-90 through 11-51-93, Code of Alabama 1975.
• Requires an election to approve the amendment under Amendment 555, with standard ballot language and description indicating the purpose of prohibiting the tax.

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

Subjects

Lawrence County