SB139 Alabama 2021 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

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.

Summary

SB139 would require any city located entirely within Tuscaloosa County to get a majority voter referendum before increasing its local sales tax, with required public notices and hearings.

What This Bill Does

If passed, the amendment would block a sales tax increase by such municipalities unless a majority of their qualified voters approves it in a referendum at the next general election. It would require the municipality to publish notice of the referendum at least 90 days before the vote and hold at least two public hearings before the referendum. Public hearings would also be held in Tuscaloosa County before the election, and county commissioners would schedule district hearings no less than 30 days before the vote.

Who It Affects

• Residents of municipalities located entirely within Tuscaloosa County, who would vote in the required referendum on any proposed sales tax increase.
• Municipal governments located entirely within Tuscaloosa County, which would need to obtain a majority vote and conduct public hearings and publish notices before increasing sales tax rates.

Key Provisions

• Prohibits increasing the municipal sales and use tax rate unless approved by majority vote in a referendum held at the next regularly scheduled general election.
• Requires publication of referendum notice not less than 90 days before the referendum and at least two public hearings on the proposed tax increase prior to the referendum, with hearings in Tuscaloosa County.
• Requires county commissioners to hold public hearings in each district at least 30 days before the election and publish hearing schedules in a county newspaper.
• Requires the election official to provide ballot language describing the amendment and to present Yes ( ) No ( ) options.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments