AL SB122

Proposes a constitutional amendment to prohibit privilege or license taxes on gross receipts from vocations, occupations, callings, or professions in Morgan County.

Preserves Morgan County's authority to impose business licenses and municipalities' authority to impose municipal business licenses under existing law, including 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 Alabama Constitution and state election laws.

Election officials shall assign a ballot number and display the description: "Relating to Morgan County, proposing an amendment to the Constitution of Alabama of 1901, to prohibit the imposition of an occupational tax."

Senate passed on February 4, 2010; House passed on February 18, 2010.