HB124 Alabama 2011 Session

Updated Feb 27, 2026

High Interest

Summary

Primary Sponsor: John Merrill
Republican
Session: Regular Session 2011
Title: Occupational tax, levy by county or municipality, prohibited, const. amend.
Summary: HB124 would amend the Alabama Constitution to bar counties and municipalities from collecting occupational taxes on individuals unless the tax was already in place before January 1, 2011.
What This Bill Does
If approved, the amendment would prevent new occupational taxes on the gross receipts of workers within counties or municipalities after 2011. Taxes that were already imposed before January 1, 2011 could continue to be collected. The amendment would not repeal or affect existing authority to issue business licenses, and it requires a voter-approved amendment through a state election.

Who It Affects
Individuals working within Alabama counties or municipalities who could be subjected to occupational taxes; after passage, new or increased occupational taxes would not be allowed if not in place before 2011.
counties and municipalities, which would lose the authority to impose new occupational taxes after 2011 but could continue taxes already in place or those permitted by pre-2011 impositions.
local governments' ability to issue business licenses would remain governed by current law, not changed by this amendment.

Key Provisions
Prohibits collection of a privilege or license tax on the gross receipts from occupations within a county or municipality unless the tax was imposed before January 1, 2011.
Preserves existing authority to impose or maintain business licenses as provided by local acts or current law.
Requires a voter referendum to approve the constitutional amendment and provides ballot language for the election.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Constitutional Amendments