HB257 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Barry Moore
Republican
Co-Sponsors: Wes Long Kurt Wallace John Merrill Ken Johnson Duwayne Bridges Craig Ford Alan Boothe Dan Williams Richard Baughn Dexter Grimsley Donnie Chesteen Ed Henry Randy Wood Mac McCutcheon Paul W. Lee Steve McMillan Paul Beckman Harry Shiver Johnny Mack Morrow Lynn Greer
Session: Regular Session 2013
Title: Business license tax, rental of residential real estate tax, not to be on a per unit basis, const. amend.
Summary: HB257 would amend the Alabama Constitution to prohibit counties and municipalities from charging a per-unit business license tax on rental residential real estate, with limited grandfathering for taxes that existed before 2013.
What This Bill Does
If enacted, local governments could not levy a per-unit business license tax on rental housing after the amendment takes effect unless the tax was already in place before 2013. It also prevents counties or municipalities that did not impose such a tax before January 21, 2013 from imposing one after the amendment. The measure treats lodging taxes as outside the definition of 'business license tax' and preserves other fees related to development, while excluding certain districts from these restrictions.

Who It Affects
Owners/landlords of residential rental properties would not face new per-unit business license taxes from counties or municipalities, except for taxes that were already in place before 2013.
Counties and municipalities would be restricted from imposing per-unit business license taxes on rental housing, with specific grandfathering or pre-existing conditions and various exemptions for certain districts and other types of fees.

Key Provisions
Prohibits the imposition of a per-unit business license tax on the rental of residential real estate by a county or municipality after the amendment's effective date unless the tax was imposed before January 1, 2013.
Adds a prohibition on imposing such a tax by a county or municipality that did not impose a per-unit business license tax prior to January 21, 2013.
Defines 'business license tax' to exclude lodging taxes and allows fees on developments; clarifies exemptions for certain districts (Alabama Improvement District, Capital Improvement Cooperative District, industrial development boards, and water/sewer boards).
Requires passage by voter approval in a statewide election to adopt the constitutional amendment.

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