Tuscaloosa County; levy of additional or increased county or municipal sales and use tax prohibited without approval by referendum, constitutional amendment

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SB10
CXZ9SWJ-1
By Senator Allen (Constitutional Amendment)
RFD: Local Legislation
First Read: 13-Jan-26
PFD: 17-Jun-25
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CXZ9SWJ-1 06/16/2025 THR (L)THR 2025-2064
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PFD: 17-Jun-25
SYNOPSIS:
This bill would propose an amendment to the
Constitution of Alabama of 2022, relating to Tuscaloosa
County, to prohibit the levy of any additional county
or municipal sales and use tax in the county after
ratification of this amendment except upon approval by
a majority vote of the qualified electors of the area
where the proposed tax will be paid voting at a
referendum held for that purpose on the date of a
regularly scheduled general election.
The amendment would also provide for publication
of notice of the referendum and for public hearings on
the proposed sales and use tax increase and would
require public hearings in the county prior to any
referendum election held pursuant to this amendment.
A BILL
TO BE ENTITLED
AN ACT
To propose an amendment to the Constitution of Alabama
of 2022, relating to Tuscaloosa County, to prohibit the levy
of any additional county or municipal sales and use tax in the
county after ratification of this amendment except upon
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county after ratification of this amendment except upon
approval by a majority vote of the qualified electors voting
on a referendum in the area where the tax will be levied; to
provide for publication of notice of any referendum and public
hearings on the proposal; and to provide for public hearings
prior to any referendum held pursuant to the amendment.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following amendment to the Constitution
of Alabama of 2022, is proposed:
PROPOSED AMENDMENT
(a) After the ratification of this amendment, no
additional county or municipal sales and use tax may be levied
in Tuscaloosa County unless the levy of the tax, including any
increase in an existing levy, is approved by a majority vote
of the qualified electors in the area where the tax will be
paid voting at a referendum held for that purpose on the date
of the next regularly scheduled general election not less than
three months after the enactment of the proposed levy of the
additional sales and use tax.
(b) Notice of each referendum shall be published in a
newspaper published in the county for three consecutive weeks,
or if a municipal tax increase in a newspaper published in the
municipality, not less than 60 days prior to the date of the
referendum.
(c) The county commission in the case of a countywide
tax, or the municipal governing body in the case of a
municipal tax, shall conduct not less than two public hearings
on the proposed sales and use tax increase prior to the date
of the referendum.
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of the referendum.
Upon ratification of this constitutional amendment, the
Code Commissioner shall number and place this amendment as
appropriate in the constitution omitting this instructional
paragraph and may make the following nonsubstantive revisions:
change capitalization, hierarchy, spelling, and punctuation
for purposes of style and uniformity; correct manifest
grammatical, clerical, and typographical errors; revise
internal or external citations and cross-references; harmonize
language; and translate effective dates.
END PROPOSED AMENDMENT
Section 2. An election upon the proposed amendment
shall be held in accordance with Sections 284, 284.01, and 285
of the Constitution of Alabama of 2022, and the election laws
of this state. The appropriate election official shall assign
a ballot number for the proposed constitutional amendment on
the election ballot and shall set forth the following
description of the substance or subject matter of the proposed
constitutional amendment:
"Relating to Tuscaloosa County, proposing an amendment
to the Constitution of Alabama of 2022, to prohibit the levy
of any additional sales and use tax in the county except upon
approval by a majority vote of the qualified electors of the
area where the tax will be levied voting at a referendum held
for that purpose on the date of a regularly scheduled general
election, and to provide for publication of notice of the
referendum and public hearings on the proposal.
Proposed by Act ____."
This description shall be followed by the following
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This description shall be followed by the following
language:
"Yes( ) No( )."
Section 3. The proposed amendment shall become valid as
part of the Constitution of Alabama of 2022, when approved by
a majority of the qualified electors voting thereon.
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