AL SB18

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

Requires any proposed tax increase referendum be held on a regularly scheduled general election date at least three months after the municipality proposes the increase.

Mandates municipalities conduct at least two public hearings on a proposed tax increase and publish notice at least 90 days prior to the referendum.

Requires Tuscaloosa County Commission to hold at least one public hearing in each district at least 30 days before the election on the amendment itself, with notice published in a newspaper of general circulation at least seven days in advance.

Election ballot shall present the amendment with a "Yes" or "No" option for voters to approve or reject the proposed constitutional restriction on municipal tax increases.