AL SB10

Proposes a constitutional amendment for Tuscaloosa County requiring voter approval via referendum before any new or increased county or municipal sales and use tax can be levied

Referendums must be held on regularly scheduled general election dates, at least 3 months after the tax is enacted by the governing body

Requires public notice of the referendum to be published in a local newspaper for 3 consecutive weeks, at least 60 days before the vote

Mandates at least 2 public hearings on the proposed tax increase be held by the county commission or municipal governing body prior to the referendum

Only qualified electors in the area where the tax would be paid are eligible to vote on the referendum, with majority approval required for passage