Senate Bill 310 Alabama 2026 Session

Updated Feb 19, 2026

Summary

Primary Sponsor: Kirk HatcherSenator
Democrat
Session: 2026 Regular Session
Title: City of Montgomery; municipal occupational tax, city council authorized to impose
Summary: SB310 would let the City of Montgomery impose a municipal license tax or fee on people who work in the city, starting June 1, 2026, to fund health care, infrastructure, and public safety.
What This Bill Does
The governing body of Montgomery may levy a municipal license tax or fee on individuals who engage in or follow any trade, occupation, or profession within the municipality, through an ordinance or resolution. The revenue from this tax would be used to support the health care industry, transportation infrastructure, and public safety in Montgomery. The act becomes effective on June 1, 2026.

Who It Affects
Individuals who work in Montgomery in any trade, occupation, or profession would be subject to a municipal license tax or fee.
The City of Montgomery and its residents would gain a new funding source to support health care, infrastructure, and public safety.

Key Provisions
Section 2: The Montgomery governing body may levy and impose a municipal license tax or fee on individuals who engage in or follow any trade, occupation, or profession in the municipality, by ordinance or resolution (City of Montgomery).
Section 1: The act declares the purpose to provide additional funding to stabilize the health care industry, develop transportation infrastructure, and bolster public safety in the City of Montgomery.
Section 3: The act becomes effective on June 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 17, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Montgomery County