SB142 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 prior to January 1, 2012.

• Amendment becomes effective upon approval by a majority of qualified electors voting in accordance with Sections 284, 285, and 287 of the Alabama Constitution.

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

• Requires election officials to assign a ballot number and display the amendment description with yes/no voting options on the election ballot.

• Election shall be held in accordance with Sections 284 and 285 of the Alabama Constitution and state election laws.