SB392 Alabama 2010 Session

Summary

Primary Sponsor

Trip Pittman

Republican

Co-Sponsor

George M. “Marc” Keahey

Session

Regular Session 2010

Title

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

Summary

SB392 would amend the Alabama Constitution to ban Baldwin County from imposing an occupational tax on individuals' gross receipts from work.

What This Bill Does

If passed, the amendment would prohibit Baldwin County from levying any privilege or license tax on the gross receipts of natural persons from their vocation or profession. It does not remove or change existing authority to impose other licenses, like business licenses for the county or municipal licenses for cities, under current law. An election would be held to approve or reject the amendment, with ballot language and Yes/No options, and if approved it would become part of the Constitution.

Who It Affects

• Individuals living or working in Baldwin County would no longer be subject to an occupational tax on their earnings or gross receipts from their work.
• Baldwin County government and local municipalities would lose the power to levy this specific occupational tax on individuals, while other licensing powers remain allowed under current law.

Key Provisions

• Prohibits a privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession in Baldwin County.
• Does not repeal or affect the current authority for Baldwin County to impose business licenses or for municipalities to impose municipal licenses (including those under Sections 11-51-90 to 11-51-93).
• Requires an election on the proposed amendment under Amendment 555, with ballot language describing the amendment and Yes/No choices.

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

Subjects

Baldwin County