SB111 Summary

• Proposes a constitutional amendment to prohibit counties and municipalities from collecting occupational taxes on gross receipts from vocations, occupations, callings, or professions unless the tax was imposed before January 1, 2011.

• Amendment becomes effective upon approval by a majority of qualified electors voting in a statewide election held in accordance with Sections 284 and 285 of the Alabama Constitution.

• Preserves existing authority granted by local act or otherwise to impose business licenses and municipal business licenses.

• Election officials must place the amendment on the ballot with a specific description and Yes/No voting options.

• Sponsored by Senator Orr and referred to the Finance and Taxation General Fund committee, with first reading on March 1, 2011.