SJR18 Alabama 2010 Session

Summary

Primary Sponsor

Steve French

Republican

Co-Sponsors

J.T. WaggonerLinda Coleman-Madison

Session

Regular Session 2010

Title

Jefferson Co., Act 2009-811, 2009 1st Sp. Sess., occupational tax levied by county commission, legislative intent expressed regarding

Summary

SJR18 expresses the Alabama Legislature's intent about Act 2009-811, clarifying that a referendum concerns the county's authority to levy an occupational tax rather than the tax rate, and outlines phased elimination if the referendum fails.

What This Bill Does

It clarifies that Section 8 of Act 2009-811 requires a referendum on the county's power to levy the occupational tax, not on the tax amount. If the referendum fails and denies the county the power to levy the tax, the tax would be phased out over five years by reducing the maximum rate by 20 percent each year beginning October 1, 2012. A copy of the resolution is to be sent to the Jefferson County Commission to inform them of the Legislature's understanding.

Who It Affects

• Jefferson County residents and workers who would pay the occupational tax, with potential phasing out over five years if the referendum denies the county the power to levy the tax.
• Jefferson County Commission, whose authority to levy the occupational tax could be constrained or eliminated over five years if the referendum fails.

Key Provisions

• Interpretation of Act 2009-811 Section 8: the referendum is about the county's power to levy the occupational tax, not about approving the tax rate itself.
• Phasing-out mechanism: if the referendum does not pass, the tax would be phased out over five years by reducing the maximum rate by 20 percent each year starting October 1, 2012.
• Direct communication: a copy of the resolution must be sent to the Jefferson County Commission.
• Context: the resolution represents the Legislature's expressed intent regarding Act 2009-811 and was adopted in January 2010.

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

Subjects

Resolutions, Legislative