AL SB217

Proposes a constitutional amendment to Alabama's Constitution of 1901 prohibiting counties and municipalities from imposing business license taxes on residential real estate rentals on a per unit basis after the amendment's effective date.

Grandfathers in any such tax that was imposed before January 1, 2013, allowing those existing taxes to continue.

Amendment becomes effective upon approval by a majority of qualified electors voting in a statewide election conducted according to Sections 284 and 285 of the Alabama Constitution.

Election officials must place the amendment on the ballot with a specific description of the proposal and yes/no voting options for electors.