SB15 Summary

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

• Preserves existing authority for Cullman County to impose business licenses and municipalities to impose municipal business licenses under Alabama Code sections 11-51-90, 11-51-91, 11-51-92, and 11-51-93.

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

• Election officials shall place the amendment on ballots with the description "Relating to Cullman County, proposing an amendment to the Constitution of Alabama of 1901, to prohibit the imposition of an occupational tax" followed by Yes/No options.

• Senate passed 25-FEB-10; House passed 23-MAR-10.