SB14 Alabama 2010 Session

Summary

Primary Sponsor

Zeb Little

Democrat

Session

Regular Session 2010

Title

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

Summary

This bill would amend the Alabama Constitution to ban any privilege or license tax on the gross receipts of natural persons from work in Winston County.

What This Bill Does

If passed, it would prohibit Winston County from levying a privilege or license tax based on the gross receipts of a person’s vocation, occupation, calling, or profession. It requires a public election to approve the amendment under existing election laws and to place specific ballot language before voters. If approved, the prohibition becomes part of the Constitution and applies only to Winston County.

Who It Affects

• Winston County residents who earn income from a vocation or profession, who would no longer be subject to a local privilege or license tax based on their gross receipts in Winston County.
• Winston County government and any officials or entities that would otherwise have authority to impose such taxes, since the amendment would prevent those taxes from being levied.

Key Provisions

• Prohibition: No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in Winston County.
• Election: An election shall be held to ratify the amendment under applicable Alabama election laws (Amendment 555 and related provisions).
• Ballot language: The election ballot must include a description of the amendment and provide Yes and No options for 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

Winston County