SB222 Alabama 2021 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2021

Title

Tuscaloosa Co., sales and use tax, referendum required to levy new or increase sales and use taxes, const. amend.

Summary

SB222 would require a countywide referendum and public hearings in Tuscaloosa County before any new or increased sales tax can be levied.

What This Bill Does

If enacted, no additional sales and use tax in Tuscaloosa County may be levied unless a majority of qualified electors in the tax area approves it in a referendum held on the date of the next regularly scheduled general election, not less than three months after enactment. The bill requires published notice of the referendum and at least two public hearings before the referendum, with hearings held in Tuscaloosa County prior to the election.

Who It Affects

• Qualified electors in the area where the tax will be paid, who would vote in the referendum to approve or reject any new or increased sales tax.
• Taxpayers and consumers in Tuscaloosa County (and local businesses) who would be subject to any new or higher sales tax, which could only be levied if approved by referendum.

Key Provisions

• After ratification, no additional sales and use tax may be levied in Tuscaloosa County unless approved by a majority vote of qualified electors in the area where the tax will be paid, voting at a referendum on the date of the next regularly scheduled general election not less than three months after enactment; notice and hearings are required.
• Notice of the referendum must be published in a county newspaper for three consecutive weeks (or in a municipal newspaper if the tax increase is municipal) not less than 60 days prior to the referendum, and at least two public hearings must be held before the referendum.

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