SB142 Alabama 2012 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2012

Title

Occupational tax, levy by county or municipality, prohibited, const. amend.

Summary

SB142 would amend the Alabama Constitution to stop counties and cities from collecting occupational taxes on gross receipts unless those taxes were in place before January 1, 2012.

What This Bill Does

If enacted, it would prohibit counties and municipalities from collecting any privilege or license tax on the gross receipts of a vocation, occupation, calling, or profession after January 1, 2012 unless the tax was already imposed before that date. It would not repeal or remove the existing authority for local governments to impose business licenses under current laws or local acts. The change would require voter approval in a constitutional election before taking effect.

Who It Affects

• Counties and municipalities in Alabama: would be restricted from imposing or collecting new occupational taxes on gross receipts after 2011, effectively limiting such taxes to those already in place before January 1, 2012.
• Individuals and businesses operating within those counties/municipalities: would no longer be subject to new occupational taxes post-2011, and only pre-2012 taxes could continue to be collected.

Key Provisions

• Prohibits the collection of an occupational tax on the gross receipts of any natural person derived from a vocation, occupation, calling, or profession within a county or municipality unless the tax was imposed prior to January 1, 2012.
• Preserves existing authority for local governments to impose or enforce business licenses under current acts or municipal licenses; the amendment does not repeal these authorities.
• Requires voter approval through a constitutional amendment in an election before taking effect.

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

Subjects

Constitutional Amendments