AL HB215

Proposes a constitutional amendment to prohibit counties and municipalities from imposing occupational taxes on gross receipts derived from vocations, occupations, callings, or professions after January 1, 2010.

Does not apply to occupational taxes that were already in effect on the amendment's effective date.

Preserves existing authority of counties and municipalities to impose business licenses and municipal business licenses under local act or other current authority.

Amendment becomes valid upon approval by a majority of qualified electors voting thereon in accordance with Alabama Constitution Sections 284, 285, and 287.

Election officials must assign a ballot number and display the amendment's substance with yes/no voting options on the election ballot.