SB121 Alabama 2020 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2020

Title

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

Summary

SB 121 would add a Tuscaloosa County rule requiring voter approval via referendum before any municipality in the county can raise its sales tax.

What This Bill Does

If enacted, the amendment would stop municipalities in Tuscaloosa County from increasing their sales and use tax rates unless a majority of qualified voters approve the increase in a referendum held on the next regularly scheduled general election. It requires public notice at least 90 days before the referendum and at least two public hearings before the vote. It also requires public hearings in each district of Tuscaloosa County at least 30 days before the election and publishes notices for those hearings; the election itself would follow general election rules for constitutional amendments.

Who It Affects

• Residents and taxpayers of Tuscaloosa County municipalities, who would vote on any proposed sales tax increase in a referendum.
• Municipal governments in Tuscaloosa County, which would be restricted from raising sales tax without voter approval and would have to follow notice and public hearing requirements.

Key Provisions

• After ratification, no municipality in Tuscaloosa County may increase the sales and use tax rate unless approved by a majority of qualified electors in a referendum held on the next regularly scheduled general election, not less than three months after the proposal.
• Notice of the referendum must be published not less than 90 days prior to the referendum, in the same manner as required for ordinance notices, and the municipality must conduct at least two public hearings before the referendum.
• Not less than 30 days prior to the election, the county commissioner must hold a public hearing in each district of the Tuscaloosa County Commission, with notices published at least seven days before the hearings.
• The election on the proposed amendment shall occur at the next general election, and the ballot must describe the amendment and provide Yes/No options.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments