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AL SB247
Bill
Status
3/18/2021
Primary Sponsor
Andrew Jones
Click for details
AI Summary
SB247 Summary
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Proposes the "Etowah County Family Income Protection Amendment" to the Alabama Constitution, effective October 1 following ratification.
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Phases out all occupational license taxes on personal income levied by Etowah County municipalities by reducing the maximum tax rate by at least 0.1% each October 1 until the tax reaches zero.
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Exempts occupational license taxes from applying to persons conducting occupations in a municipality's police jurisdiction or on property annexed after January 1, 2021.
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Prohibits any Etowah County municipality from levying new occupational license taxes or increasing existing occupational license tax rates.
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Election on the proposed amendment shall be held on the date of the general election in 2022.
Legislative Description
Etowah County, municipalities, occupational taxes, phased out, advantage economic development sites, employees in police jurisdiction or annexed, exempt, new occupational taxes or increased taxes, prohibited, const. amend.
Etowah County
Last Action
Read for the first time and referred to the House of Representatives committee on Local Legislation
3/18/2021