HB599 Summary

• Proposes a constitutional amendment to prohibit the imposition of privilege or license taxes on gross receipts derived from vocations, occupations, callings, or professions in Walker County.

• Preserves existing authority granted by local act for Walker County to impose business licenses and preserves municipal authority to impose municipal business licenses under Sections 11-51-90, 11-51-91, 11-51-92, and 11-51-93 of the Code of Alabama 1975.

• Election on the proposed amendment shall be held in accordance with Amendment 555 to the Constitution of Alabama of 1901 and state election laws.

• Election officials shall assign a ballot number and display the description "Relating to Walker County, proposing an amendment to the Constitution of Alabama of 1901, to prohibit the imposition of an occupational tax" with yes/no voting options.