SB99 Alabama 2010 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Co-Sponsor

Tom Butler

Session

Regular Session 2010

Title

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

Summary

This bill would prohibit Limestone County from imposing an occupational tax on individuals' income from work by amending the Alabama Constitution.

What This Bill Does

It adds a constitutional amendment that bans a privilege or license tax on the gross receipts of any natural person from their vocation, occupation, calling, or profession in Limestone County. If voters approve, Limestone County cannot levy such taxes on individuals. It preserves the county’s ability to impose business licenses and municipalities’ ability to impose municipal licenses under existing law. The amendment would be put to a county-wide vote under the state’s election rules.

Who It Affects

• Individuals in Limestone County who earn income from a vocation, occupation, calling, or profession would no longer be taxed by an occupational/privilege tax on their gross receipts.
• Limestone County government and its municipalities would lose the authority to impose this specific occupational tax on individuals, though they would retain the ability to issue business licenses under current law.

Key Provisions

• Prohibits a privilege or license tax on the gross receipts of natural persons from vocations in Limestone County.
• Does not repeal or affect the existing authority for Limestone County to impose business licenses or for municipalities to impose municipal licenses (including those under specified Code sections 11-51-90 through 11-51-93).
• Requires an election to approve the amendment and sets ballot language and related procedural details.

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

Subjects

Limestone County