SB217 Alabama 2013 Session

Summary

Primary Sponsor

Vivian Davis FiguresSenator

Democrat

Co-Sponsors

Tom WhatleyJerry L. FieldingGerald H. AllenDick BrewbakerLinda Coleman-MadisonGeorge M. “Marc” KeaheyCam WardRoger Bedford, Jr.Quinton RossTrip PittmanPaul BussmanTammy IronsPriscilla DunnRodger SmithermanWilliam “Bill” M. BeasleyDel MarshMark Slade BlackwellClay ScofieldArthur OrrBill HoltzclawGreg J. ReedHarri Anne SmithRusty Glover

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

SB217 would amend the Alabama Constitution to bar counties and municipalities from imposing per-unit business license taxes on rental housing unless the tax was imposed before January 1, 2013, and it would require voter approval.

What This Bill Does

It would prohibit new per-unit business license taxes on the rental of residential real estate by counties and municipalities after the amendment. Taxes that were already in place before January 1, 2013 could continue under the amendment. The change would be made through a constitutional amendment that must be approved by voters in an election. If approved, the rule would become part of the Alabama Constitution.

Who It Affects

• Residential rental property owners and landlords would be protected from new per-unit business license taxes; only taxes existing before January 1, 2013 could continue.
• Counties and municipalities would be restricted from creating new per-unit rental business license taxes after the amendment; only pre-2013 taxes would be allowed.

Key Provisions

• Prohibits any county or municipality from imposing a business license tax on the rental of residential real estate on a per-unit basis after the amendment, unless the tax was imposed before January 1, 2013.
• Taxes that were imposed prior to January 1, 2013 may continue; new per-unit taxes after that date are not allowed.
• The proposed amendment must be approved by voters in an election before taking effect.
• The amendment would be added to the Constitution of Alabama of 1901 (constitutional change).

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