Municipalities; imposition of new or increased taxes or fees, ordinance required

This bill requires Alabama municipalities to pass new or increased taxes and fees through a formal ordinance rather than allowing them to be imposed without this specific legislative process. It mandates that councils provide at least 30 days' public notice before holding a hearing on such tax measures, with the notice published in local newspapers and on municipal and state websites. The law also sets different voting thresholds for council approval depending on city size, requiring a majority of the entire council including the mayor for smaller towns and a majority of elected members for larger cities. These requirements take effect on October 1, 2026, and apply to all municipalities in Alabama.