AL SB222

Proposes a local constitutional amendment for Tuscaloosa County prohibiting any additional sales and use tax levies unless approved by majority vote of qualified electors in the affected area at a referendum held on the date of a regularly scheduled general election.

Requires referendum notice to be published in a county newspaper for three consecutive weeks (or municipal newspaper if applicable) at least 60 days prior to the vote.

Mandates the county commission or municipal governing body to conduct at least two public hearings on the proposed tax increase prior to the referendum.

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

Establishes the referendum to occur at the next general election following enactment of any tax levy, with at least three months between the tax enactment and the referendum date.