SB100 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Gerald H. AllenSenator
Republican
Session: Regular Session 2011
Title: Tuscaloosa Co., occupational tax, levy prohibited, const. amend.
Summary: SB100 would amend the Alabama Constitution to ban occupational taxes on individuals in Tuscaloosa County.
What This Bill Does
It proposes a constitutional amendment that bans any privilege or license tax on the gross receipts of natural persons from work in Tuscaloosa County. If voters approve, Tuscaloosa County could not levy such taxes on individuals’ income from a vocation, occupation, calling, or profession. The ban applies only to Tuscaloosa County and would be decided through a county-wide election under existing election laws.

Who It Affects
Individuals who work or earn income in Tuscaloosa County, who would be protected from an occupational tax on their gross receipts.
Tuscaloosa County government and local officials, who would be restricted from imposing such taxes on individuals; the change is specific to Tuscaloosa County.

Key Provisions
Prohibits any privilege or license tax on the gross receipts of natural persons derived from their vocation, occupation, calling, or profession in Tuscaloosa County.
Requires the amendment to be approved by voters in an election under applicable Alabama election laws; if approved, it becomes part of the Alabama Constitution.
Ballot description and Yes/No options are specified for the proposed amendment.

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