HB149 Summary

• Proposes a constitutional amendment to prohibit counties and municipalities from imposing privilege or license taxes on gross receipts from vocations, occupations, callings, or professions after January 1, 2017.

• Amendment does not apply to occupational taxes already in effect on the effective date of the amendment.

• Does not repeal or affect current authority to impose business licenses or municipal business licenses, or repeal existing municipal or county occupational taxes.

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

• Election ballot shall present the amendment with the description "Proposing an amendment to the Constitution of Alabama of 1901, to prohibit the future imposition of an occupational tax by a county or a municipality after January 1, 2017."