SB139 Summary

• Proposes a local constitutional amendment for Tuscaloosa County prohibiting municipalities located entirely within the county from increasing sales and use tax rates without voter approval.

• Any sales and use tax increase requires approval by a majority vote of qualified municipal electors at a referendum held on the next regularly scheduled general election date, occurring at least three months after the proposal.

• Municipalities must publish referendum notice according to Section 11-45-8, Code of Alabama 1975, at least 90 days before the referendum and conduct a minimum of two public hearings on the proposed tax increase.

• County commissioners must hold at least one public hearing in each district of the Tuscaloosa County Commission at least 30 days before the election on the amendment, with notice published in a local newspaper at least seven days prior.

• Election ballot shall include the amendment with "Yes" and "No" options, describing the measure's purpose of requiring voter approval for municipal sales and use tax increases in Tuscaloosa County.