SB188 Alabama 2023 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2023

Title

This bill would propose an amendment to the Constitution of Alabama of 2022, r

Summary

SB188 would require any new or increased sales tax in Tuscaloosa County to be approved by a majority of local voters in a countywide referendum at the next general election after ratification.

What This Bill Does

If enacted, no additional sales and use tax may be levied in Tuscaloosa County unless a majority of qualified electors in the area where the tax would be paid votes yes in a referendum held on the date of the next regularly scheduled general election, at least three months after the levy is enacted. Before the referendum, the local government (county or municipality) must publish notice and hold at least two public hearings to discuss the proposed tax increase. Public hearings must occur in Tuscaloosa County prior to the election on the amendment, and notice of the referendum must be published in the appropriate newspaper (county newspaper for countywide taxes, or municipality newspaper for municipal taxes). The amendment would be added to the Alabama Constitution, and the Code Commissioner would place it in the constitution and may perform minor non-substantive revisions.

Who It Affects

• Residents and taxpayers in Tuscaloosa County who would vote on any new or increased sales tax.
• Local government officials in Tuscaloosa County (county commissioners and municipal governing bodies) who must publish notices, hold public hearings, and administer the referendum process.

Key Provisions

• Prohibits any additional sales and use tax in Tuscaloosa County after ratification unless approved by a majority of qualified electors in the area where the tax will be paid, via a referendum at the next regularly scheduled general election, not less than three months after the levy of the additional tax.
• Requires public notice of the referendum to be published in a county newspaper for three consecutive weeks (or in a municipal newspaper if the tax is municipal) not less than 60 days before the referendum; two public hearings must be held prior to the referendum by the county commission or the municipal governing body.
• Requires public hearings to occur in Tuscaloosa County prior to the election on the amendment.
• If ratified, the amendment is placed in the Constitution and the Code Commissioner may number, place, and perform minor non-substantive editorial revisions.

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

Subjects

Tuscaloosa County, sales and use tax, additional or increase, referendum required prior to levy, constitutional amendment