SB226 Alabama 2013 Session

Summary

Primary Sponsor

Dick Brewbaker

Republican

Co-Sponsors

Jerry L. FieldingArthur OrrGerald H. AllenTrip PittmanBryan TaylorPaul Sanford

Session

Regular Session 2013

Title

Taxation, only Alabama Legislature may levy an occupational tax in a Class 3, 4, and 5 municipality

Summary

SB226 would restrict occupational taxes in Class 3, 4, and 5 municipalities to be authorized only by the Alabama Legislature through local law.

What This Bill Does

If passed, municipalities in Class 3-5 could not levy new occupational taxes unless a local law passed by the Legislature authorizes it. Any municipal occupational tax that is already in effect as of the act’s effective date would be preserved. The act would take effect immediately after the Governor signs it (or becomes law by other means).

Who It Affects

• Municipal governments classified as Class 3, 4, or 5 would lose the authority to levy new occupational taxes and would rely on the Legislature to authorize such taxes.
• Residents and workers in those municipalities would only face an occupational tax if the Legislature enacts a local law authorizing it; existing taxes in effect before the act would continue to be in place.

Key Provisions

• Section 1(a): Only the Legislature, by local law, may levy an occupational tax in a Class 3, 4, or 5 municipality.
• Section 1(b): Any municipal occupational tax in effect on the act’s effective date is preserved.
• Section 2: The act becomes effective immediately following its passage and the Governor's approval (or otherwise becoming law).

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

Subjects

Taxation