SB18 Alabama 2019 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2019

Title

Tuscaloosa Co., sales and use tax, city prohibited from levying add'l without vote, const. amend.

Summary

A local constitutional amendment for Tuscaloosa County would block municipalities from raising their sales tax without a majority voter approval in a referendum at the next general election, and it adds notice and public-hearing requirements.

What This Bill Does

If enacted, no municipality in Tuscaloosa County may increase its sales and use tax rate after ratification unless a majority of qualified electors voting in a referendum approve it at the next regularly scheduled general election (at least three months after the proposal). The referendum must be preceded by at least two public hearings and public notice published at least 90 days before the referendum. In addition, public hearings must be held in Tuscaloosa County before the election, conducted by the county commissioner in each district at least 30 days before the election, with notices published in a newspaper at least seven days prior. The election would follow standard general-election procedures and ballots would include Yes/No options.

Who It Affects

• Municipal governments within Tuscaloosa County: cannot increase the rate of sales and use tax without a majority voter approval via referendum.
• Qualified electors (voters) in those municipalities: will decide in the referendum whether the tax increase is approved.

Key Provisions

• Prohibits any Tuscaloosa County municipality from increasing the sales and use tax rate after ratification unless approved by a majority vote in a referendum at the next regularly scheduled general election, at least three months after the proposal.
• Requires notice of the referendum to be published not less than 90 days prior to the referendum and requires the municipality to conduct at least two public hearings on the proposed increase prior to the referendum.
• Requires public hearings to be held by the Tuscaloosa County Commission in each district not less than 30 days before the election, with notices of the hearings published in a general-circulation newspaper at least seven days prior.
• The election would be held at the next general election under existing constitution/election laws, with ballot language describing the amendment and Yes/No voting options.

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