SB139 Alabama 2021 Session

Summary

Primary Sponsor

Gerald H. Allen Senator

Republican

Session

Regular Session 2021

Title

Tuscaloosa Co., sales and use tax, city prohibited from levying add'l without vote, municipality located entirely in county, const. amend.

Description

This bill would propose a local constitutional amendment relating to Tuscaloosa County to prohibit any municipality located entirely within the county from increasing the rate of sales and use tax levied by the municipality after ratification of this amendment except upon approval by a majority vote of the qualified electors of the municipality voting at a referendum held for that purpose on the date of the next regularly scheduled general election. The amendment would provide for publication of notice of the referendum and for public hearings on the proposed sales and use tax increase and would require public hearings in Tuscaloosa County prior to the election on this amendment.

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Subjects

Constitutional Amendments