AL HB651

Authorizes the Jefferson County Commission to levy an occupational tax on businesses in the county, subject to voter approval at a referendum called by the county commission.

Tax rate capped at 0.5% of compensation (excluding benefits) or net income before taxes, whichever is less, with a maximum annual tax of $15,000 per person.

Applies only to businesses not already required to pay state or county taxes under specified sections of the Alabama Code.

Expressly repeals Act 99-669 from the 1999 Second Special Session and any conflicting laws.

Requires referendum approval before tax can be levied; if referendum fails, county commission may call another referendum no sooner than one year later, with all referendum costs paid by the county.