Senate Bill 148 Alabama 2026 Session

Updated Feb 12, 2026

Summary

Primary Sponsor: Gerald H. AllenSenator
Republican
Session: 2026 Regular Session
Title: Municipalities; imposition of new or increased taxes or fees, ordinance required
Summary: SB148 would require Alabama municipalities to levy new taxes or license fee increases by ordinance only, with a public hearing, 30 days’ notice, published notices, and defined voting thresholds, effective October 1, 2026.
What This Bill Does
It replaces the current practice of allowing ordinances or resolutions to impose or raise taxes or fees with a requirement that such actions be done by ordinance. It mandates a public hearing after at least 30 days’ notice, and sets notice content (substance, amounts, date/time/place, and where to obtain the ordinance), plus publication in a newspaper and on the municipality’s website and the Secretary of State’s open meetings site. It also imposes voting requirements for final passage of permanent ordinances (different thresholds by city size) and states actions taken after October 1, 2025 must follow these rules, with the act becoming effective October 1, 2026.

Who It Affects
Municipalities (cities and towns) in Alabama – must follow the new process to impose or increase taxes/fees (use ordinance, conduct public hearings, provide notices, publish information, and meet voting thresholds)
Residents and local businesses – will receive enhanced notice and public input opportunities before taxes/fees are changed, and will be affected by any resulting costs

Key Provisions
New taxes or fee increases must be enacted by ordinance, not by resolution
Public hearing required with at least 30 days' notice; notice must include the ordinance substance, amount, date/time/place, and where to obtain the ordinance
Notice must be published in a newspaper and concurrently published on the municipality's website and the Secretary of State’s open meetings site
For permanent-operation ordinances, final passage requires a majority vote (cities >12,000: majority of elected members; cities/towns <=12,000: majority of the whole council including the mayor); same-meeting adoption requires unanimous consent
Actions taken on or after October 1, 2025 to adopt or increase taxes/fees are subject to these rules; the act becomes effective October 1, 2026
The ordinance format requirement and related language changes are included (style of ordinance) and a rule that contracts on bids shall be awarded by resolution

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