SB188 Summary

• Proposes a constitutional amendment for Tuscaloosa County requiring voter approval by referendum before levying any additional sales and use tax after ratification.

• Referendums must be held on the date of a regularly scheduled general election, occurring not less than three months after tax levy enactment.

• Requires publication of referendum notice in county or municipal newspapers for three consecutive weeks at least 60 days prior to the referendum.

• Mandates the county commission (for countywide tax) or municipal governing body (for municipal tax) conduct at least two public hearings on the proposed tax increase before the referendum.

• Ballot description must appear on election ballots with "Yes" and "No" options for voter approval of the amendment.