SB393 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Gerald H. AllenSenator
Republican
Session: Regular Session 2018
Title: Tuscaloosa Co., sales and use tax, city prohibited from levying add'l without vote, const. amend.
Summary: SB 393 would require that no municipality in Tuscaloosa County can raise its sales tax without a majority voter approval in a referendum held at the next general election, with required public notices and hearings.
What This Bill Does
If passed, it would prohibit increases to municipal sales and use tax rates in Tuscaloosa County unless a majority of the municipality’s qualified voters approve the increase in a referendum held at the next regularly scheduled general election. It requires public notice of the referendum at least 90 days beforehand and at least two public hearings on the proposed increase, with hearings in Tuscaloosa County prior to the election. The election would follow existing general election rules, and the ballot would include a Yes/No question describing the amendment.

Who It Affects
Residents and qualified voters of municipalities in Tuscaloosa County, who would cast votes on any proposed sales tax increase
Municipal governments in Tuscaloosa County, which would face voter approval requirements and additional notice/hearing obligations before increasing sales tax
Tuscaloosa County election officials and local government bodies responsible for publishing notices, holding hearings, and administering the referendum

Key Provisions
After ratification, no Tuscaloosa County municipality may increase its sales and use tax rate unless approved by a majority of its qualified electors in a referendum on the next regularly scheduled general election, not less than three months after proposal
Notice of the referendum must be published at least 90 days prior in the same manner as notice for an ordinance
Municipality must hold at least two public hearings on the proposed tax increase before the referendum, with hearings held in Tuscaloosa County prior to the election
Public hearing schedules must be published in a county newspaper at least seven days before hearings
Election officials must place a ballot description and Yes/No options on the referendum question, and the election must follow general election laws

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