SB10 Alabama 2026 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

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

Summary

Proposes a constitutional amendment for Tuscaloosa County that requires voter approval by referendum before any new or increased county or municipal sales tax can be imposed.

What This Bill Does

If adopted, the amendment would bar any additional county or municipal sales and use tax in Tuscaloosa County after ratification unless a majority of qualified electors in the tax area votes yes in a referendum held at the next regularly scheduled general election (not less than three months after enactment). It would require publication of referendum notices and at least two public hearings in the county before the referendum (and in the municipality for municipal taxes). After ratification, the amendment would be placed in the Alabama Constitution and take effect only after voters approve it.

Who It Affects

• Residents and taxpayers in Tuscaloosa County who would vote in referendums and be subject to any new or increased sales tax.
• Tuscaloosa County and its municipalities, which would be required to publish notices, hold public hearings, and administer the referendum process for tax changes.

Key Provisions

• No new or increased county or municipal sales and use tax may be levied in Tuscaloosa County after ratification unless approved by a majority of qualified electors voting in a referendum on the next regular general election date (at least three months after enactment).
• Notice of the referendum must be published in a county newspaper for three consecutive weeks (or in a municipal newspaper not less than 60 days before the referendum).
• The county commission or municipal governing body must hold at least two public hearings on the proposed tax increase before the referendum.
• Upon ratification, the Code Commissioner will number and place the amendment in the Constitution and may perform nonsubstantive editorial revisions; the amendment becomes valid when approved by a majority of qualified electors.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Tuscaloosa County