SB15 Alabama 2010 Session

Summary

Primary Sponsor

Zeb Little

Democrat

Session

Regular Session 2010

Title

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

Summary

A constitutional amendment to ban any occupational tax on gross receipts from work in Cullman County, while keeping existing licensing powers intact.

What This Bill Does

If passed, it would prohibit a privilege or license tax based on gross receipts from any vocation, occupation, calling, or profession in Cullman County. The amendment does not repeal current authority for Cullman County or municipalities to impose business licenses under existing law. It requires a county-wide election to approve the amendment, with ballot language describing the change.

Who It Affects

• Individuals who earn income in Cullman County from a vocation, occupation, calling, or profession would no longer be subject to an occupational tax based on gross receipts.
• Cullman County governments and municipalities would retain their existing authority to impose business licenses or municipal licenses under current law.

Key Provisions

• Prohibits any privilege or license tax on the gross receipts of natural persons derived from their vocation, occupation, calling, or profession in Cullman County.
• Not intended to repeal or affect the current authority of Cullman County to impose business licenses or the authority of municipalities to impose municipal licenses under existing code sections 11-51-90 through 11-51-93.
• Requires an election to approve the amendment under Amendment 555, with ballot language and description prepared 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

Cullman County