HB149 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Dimitri Polizos
Republican
Session: Regular Session 2015
Title: Occupational tax, levy by county or municipality, prohibited, const. amend.
Summary: HB149 would amend the Alabama Constitution to ban counties and municipalities from imposing occupational taxes on individuals after January 1, 2017.
What This Bill Does
It prohibits a county or municipality from imposing a privilege or license tax on the gross receipts of a natural person from their vocation, occupation, calling, or profession after 1/1/2017. Taxes that were already in effect on the amendment’s effective date would continue to exist. It does not repeal existing local authority to issue business licenses or to maintain or repeal current municipal or county occupational taxes.

Who It Affects
Natural persons (individual workers) in Alabama who would otherwise be subject to occupational taxes; they would no longer face new gross-receipts taxes from local governments after 2017, though taxes already in place before that date may continue.
County and city governments in Alabama; they would be prohibited from creating new occupational taxes after 2017, but could continue to use existing licensing powers and keep or repeal taxes that were in place before the amendment.

Key Provisions
After January 1, 2017, no county or municipality may impose a privilege or license tax on the gross receipts of any natural person from a vocation, occupation, calling, or profession; taxes in effect on the amendment’s effective date may remain.
The amendment does not repeal or affect the current authority to impose business licenses or the authority to impose, maintain, or repeal existing municipal or county occupational taxes.

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