HB15 Alabama 2023 Session

Summary

Primary Sponsor

Chris EnglandRepresentative

Democrat

Session

Regular Session 2023

Title

Relating to any municipality; to authorize the governing body of a municipality to reduce or eliminate its local sales and use tax rate on food; and to provide an effective date.

Summary

HB15 would let municipalities cut or drop their local food tax, with actions taking effect after a public vote and starting in the next fiscal year.

What This Bill Does

It authorizes a city or town governing body to reduce or eliminate its local sales and use tax on food. Any change must be proposed after a public hearing and approved by a council resolution, and it would take effect in the fiscal year following approval. The municipality could later increase or reimpose a food tax using the same public hearing and resolution process.

Who It Affects

• Municipalities (city or town governing bodies): gain authority to adjust the local food tax, subject to public hearings and council approval.
• Residents and consumers who buy food in those municipalities: could pay less local tax on food if the municipality lowers or eliminates the rate; effects would begin in the next fiscal year after approval.

Key Provisions

• Food is defined for this act using the SNAP definition from 7 U.S.C. § 2011 et seq; if SNAP's definition changes or ends, the Legislature will define 'food' by general law.
• A municipality may reduce or eliminate its local sales/use tax rate on food after a public hearing and a governing body resolution; the change becomes effective in the fiscal year after approval.
• If a reduction occurs, the municipality may later increase the rate or levy a new tax on food using the same process (public hearing and resolution).
• The act becomes effective on the first day of the third month after passage and governor approval (or when it otherwise becomes law).

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

Subjects

Authorize governing body of a municipality to reduce or eliminate local sales and use tax on food.