SB 55 Summary

• Proposes a constitutional amendment to prohibit the imposition of privilege or license taxes on gross receipts of natural persons conducting vocations, occupations, callings, or professions in Morgan County.

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

• Directs the appropriate election official to assign a ballot number and display the amendment description on the election ballot with "Yes ( ) No ( )" voting options.

• Specifies the ballot description as "Relating to Morgan County, proposing an amendment to the Constitution of Alabama of 1901, to prohibit the imposition of an occupational tax."