SB99 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Trip Pittman
Republican
Session: Regular Session 2011
Title: Baldwin Co., occupational tax, levy prohibited, const. amend.
Summary: SB99 would amend the Alabama Constitution to prohibit Baldwin County from imposing any occupational tax on individuals' gross receipts from their vocations.
What This Bill Does
It bans a privilege or license tax on the gross receipts of natural persons from their vocation, occupation, calling, or profession in Baldwin County. It preserves existing authority for Baldwin County and municipalities to issue business licenses under current local laws. It requires an election under Amendment 555; if approved, the amendment becomes part of the Alabama Constitution.

Who It Affects
Residents and workers in Baldwin County who would otherwise be subject to an occupational tax on their professional income (they would no longer face this tax if the amendment passes).
Baldwin County government officials and departments, who would lose the authority to impose an occupational tax.

Key Provisions
Prohibits a privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession in Baldwin County.
Does not repeal or affect the current authority granted by local acts to Baldwin County to impose business licenses, or the authority granted to municipalities to impose municipal business licenses under specified Alabama Code sections.
Requires an election under Amendment 555 to approve the amendment, with ballot language describing the measure.
If approved, the amendment becomes part of the Constitution of Alabama of 1901.

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