AL SB121

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 sales and use tax increase to be submitted to voters on the date of the next regularly scheduled general election, with at least 3 months' notice before the referendum.

Mandates municipalities conduct at least 2 public hearings on proposed tax increases and publish notice at least 90 days prior to the referendum.

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

Establishes ballot language describing the amendment as prohibiting municipalities from increasing sales and use tax rates after ratification except upon voter approval at a referendum on a regularly scheduled general election date.