SB100 Summary

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

• Amendment becomes valid upon fulfillment of all requirements in the act and shall be added to the Constitution of Alabama of 1901.

• 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 include the description "Relating to Tuscaloosa County, proposing an amendment to the Constitution of Alabama of 1901, to prohibit the imposition of an occupational tax" with Yes/No voting options.

• Senate passed the bill on 24-MAY-11 and House passed on 26-MAY-11.