AL HB257

Proposes a constitutional amendment prohibiting counties and municipalities from imposing per-unit business license taxes on residential real estate rentals after the amendment's effective date, unless the tax was imposed before January 1, 2013.

Excludes lodging taxes and privilege or license taxes from the definition of "business license tax" under the amendment.

Exempts Alabama Improvement Districts, Capital Improvement Cooperative Districts, industrial development boards, and water and sewer boards from the amendment's restrictions.

Permits municipalities to continue imposing fees on commercial or residential development projects within their jurisdiction.

Passed the House of Representatives on April 24, 2013 with a vote of 96-0 and requires approval by a majority of qualified electors voting in a statewide election.