Revises provisions relating to real property. (BDR 10-38)

36th (2026) Special Session Introduced by Nicole Cannizzaro

SB 10 requires voter approval for any new or increased sales and use taxes in Tuscaloosa County, enhancing local control and civic engagement in tax matters.

Read first time. Referred to Select Committee on Jobs and Economy. To printer. From printer. To committee. From committee: Do pass. Declared an emergency measure under the Constitution. Read third time. Amended. (Amend. No. 32.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 18, Nays: None, Excused: 3.) To printer. From printer. To engrossment. Engrossed. First reprint. To Assembly. In Assembly. Read first time. Declared an emergency measure under the Constitution. Read third time. Amended. (Amend. No. 35.) Dispensed with reprinting. Read third time. Lost. (Yeas: 27, Nays: 10, Excused: 5.)

Summary of SB 10: Tuscaloosa County Sales and Use Tax Legislation

Bill Number: SB 10
Title: Tuscaloosa County; levy of additional or increased county or municipal sales and use tax prohibited without approval by referendum, constitutional amendment
Status: Read for the first time and referred to the Senate Committee on Local Legislation
Introduced: June 17, 2025
Classification: Bill
Subject: Tuscaloosa County

Purpose and Intent

The primary purpose of SB 10 is to establish a requirement for voter approval before any additional or increased county or municipal sales and use taxes can be levied in Tuscaloosa County. This bill aims to enhance local governance by ensuring that significant tax changes are subject to direct democratic input through a referendum or a constitutional amendment.

Key Provisions

Prohibition of Tax Increases: The bill explicitly prohibits the levying of any additional or increased sales and use taxes by county or municipal authorities in Tuscaloosa County unless such changes are approved by a majority vote in a referendum.

Referendum Requirement: Any proposal for increased sales and use taxes must be presented to the voters of Tuscaloosa County, ensuring that the electorate has a direct say in tax matters that affect them.

Constitutional Amendment Option: In addition to a referendum, the bill allows for the possibility of a constitutional amendment to facilitate the approval process for tax changes, providing an alternative pathway for local governments.

Impact

Local Governments: This legislation will directly impact the ability of county and municipal governments in Tuscaloosa County to raise revenue through sales and use taxes. Local officials will need to engage with constituents and potentially campaign for tax increases to secure voter approval.

Voters: Residents of Tuscaloosa County will gain greater control over tax policy, as any proposed increases will require their explicit consent. This could lead to increased civic engagement and awareness regarding local fiscal matters.

Economic Considerations: The requirement for a referendum may slow down the process of implementing necessary tax increases for funding local services and infrastructure, potentially affecting budget planning and financial stability for local governments.

Procedural Aspects

Current Status: As of now, SB 10 has been read for the first time and is under consideration by the Senate Committee on Local Legislation. Further discussions and potential amendments may occur as the bill progresses through the legislative process.

Timeline: The bill was introduced on June 17, 2025, and will undergo review and potential voting in the coming legislative sessions. The timeline for implementation will depend on the outcomes of committee reviews and any subsequent votes.

In summary, SB 10 seeks to empower the voters of Tuscaloosa County by requiring their approval for any increases in sales and use taxes, thereby promoting transparency and accountability in local taxation policies.