AL SB44

Proposes a constitutional amendment for Tuscaloosa County requiring voter approval by referendum for any new or increased sales and use taxes after ratification.

Referendums must be held on a regularly scheduled general election date, at least three months after tax enactment, with a majority vote of qualified electors in the affected area required for approval.

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

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

Amendment becomes effective upon approval by a majority of qualified electors voting on the proposed amendment itself.