SB10 Alabama 2026 Session

Summary

Primary Sponsor

Gerald H. Allen Senator

Republican

Session

2026 Regular Session

Title

Tuscaloosa County; levy of additional or increased county or municipal sales and use tax prohibited without approval by referendum, constitutional amendment

Description

This bill would propose an amendment to the Constitution of Alabama of 2022, relating to Tuscaloosa County, to prohibit the levy of any additional county or municipal sales and use tax in the county after ratification of this amendment except upon approval by a majority vote of the qualified electors of the area where the proposed tax will be paid voting at a referendum held for that purpose on the date of a regularly scheduled general election.

The amendment would also provide for publication of notice of the referendum and for public hearings on the proposed sales and use tax increase and would require public hearings in the county prior to any referendum election held pursuant to this amendment.

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Subjects

Tuscaloosa County