AL SB393

Proposes a local constitutional amendment for Tuscaloosa County prohibiting municipalities from increasing sales and use tax rates after ratification without majority voter approval at a referendum.

Requires any proposed sales and use tax increase to be held on the date of the next regularly scheduled general election, with at least 3 months notice between proposal and referendum.

Mandates municipalities conduct at least 2 public hearings on proposed tax increases and publish notice at least 90 days prior to the referendum in compliance with Section 11-45-8, Code of Alabama 1975.

Requires the Tuscaloosa County Commission to hold at least one public hearing in each county district on the amendment itself, at least 30 days before the election, with notice published in local newspapers at least 7 days in advance.

Election ballots shall include the amendment description followed by "Yes ( ) No ( )" options for voter approval or rejection.