SB44 Alabama 2025 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

2025 Regular Session

Title

Tuscaloosa County, Constitutional Amendment, sales and use tax, additional required to be approved by referendum in a general election

Summary

It would require any new or increased sales tax in Tuscaloosa County to be approved by a majority of local voters in a referendum held during a regular general election, at least three months after the tax is enacted, with required notices and hearings.

What This Bill Does

The bill would prohibit adding or increasing a sales tax in Tuscaloosa County unless a majority of qualified local electors votes in favor in a referendum held at the next regularly scheduled general election. It requires public notice and at least two public hearings before the referendum, with notices published in newspapers (county-wide for county taxes or municipal papers for city taxes) not less than 60 days before the referendum. It also lays out that the county commission or municipal governing body must conduct the hearings and that the amendment will be described on the ballot; the Code Commissioner would place and number the amendment in the constitution, and the measure would take effect only if approved by voters.

Who It Affects

• Qualified electors in the area where the tax would be paid, who would vote on the referendum to approve or reject any new or increased sales tax.
• Tuscaloosa County government and the municipal governments within the county, which would be responsible for public notices, public hearings, and administering the referendum process.

Key Provisions

• Prohibits any new or increased sales and use tax in Tuscaloosa County after ratification unless approved by a majority of the qualified electors in the area where the tax would be paid, voting in a referendum on the next general election date not less than three months after enactment of the levy.
• Requires published notice of the referendum in a county newspaper for three consecutive weeks (or in a municipal newspaper if applicable) not less than 60 days prior to the referendum, and mandates not less than two public hearings conducted by the relevant local governing body before the referendum.
• Assigns numbering and placement of the amendment in the Alabama Constitution by the Code Commissioner, and requires the ballot to include a clear Yes/No description of the amendment.
• The amendment would become part of the Constitution and take effect only if approved by a majority of the qualified electors voting thereon.

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