SB55 Alabama 2010 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2010

Title

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

Summary

This bill would ban Morgan County from imposing an occupational tax on the gross receipts from any vocation or profession by changing the Alabama Constitution.

What This Bill Does

It proposes a constitutional amendment to prohibit a privilege or license tax based on gross receipts from work in Morgan County. The change would require a local election in Morgan County to approve the amendment under existing election laws. If voters approve, Morgan County could not levy such an occupational tax on individuals' professions or vocations.

Who It Affects

• Residents and workers in Morgan County who would not owe an occupational tax on their gross receipts from their vocation or profession.
• Morgan County government and local authorities who would lose the ability to impose and collect an occupational tax from residents and businesses.

Key Provisions

• Proposes an amendment to the Alabama Constitution to prohibit any privilege or license tax on the gross receipts from a vocation, occupation, calling, or profession in Morgan County.
• Requires a local election in Morgan County to vote on the amendment under Amendment 555 to the Constitution and applicable election laws.
• Provides ballot language for the election, including a Yes/No choice, and states that the amendment becomes part of the Constitution when all requirements are fulfilled.

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

Subjects

Morgan County