SB17 Alabama 2010 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Paul Sanford
Republican
Session: Regular Session 2010
Title: Madison Co., occupational tax, levy prohibited, const. amend.
Summary: This bill would amend Alabama's Constitution to ban an occupational tax in Madison County.
What This Bill Does
It would prohibit any privilege or license tax on the gross receipts from any vocation, occupation, calling, or profession in Madison County. It would require an election to approve the amendment, using the established constitutional amendment process and election laws, and would require specific ballot language and a Yes/No voting option. If adopted, Madison County would not be allowed to levy such taxes on individuals' earnings from work within the county.

Who It Affects
Residents and workers in Madison County who earn income from a vocation, occupation, calling, or profession, as they would no longer be subject to an occupational tax based on gross receipts.
Madison County government and local businesses, as they would lose the authority to levy an occupational tax on gross receipts from work conducted in the county.

Key Provisions
Prohibits any privilege or license tax on the gross receipts of a natural person derived from conducting a vocation, occupation, calling, or profession in Madison County.
Calls for an election on the proposed amendment to be held under Amendment 555 and existing Alabama election laws.
Requires the election official to assign a ballot number and provide a description of the amendment's substance, plus the standard Yes/No voting options on the ballot.

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