SB226 Summary

• Effective on or after October 1, 2012, only the Alabama Legislature by local law may levy an occupational tax in Class 3, 4, or 5 municipalities, superseding all prior law including Article 2, Division 1 of Chapter 51, Title 11, Code of Alabama 1975.

• Any municipal occupational tax already in effect as of the bill's effective date is preserved and remains valid.

• The act becomes effective immediately upon passage and approval by the Governor, or upon otherwise becoming law.