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

SB 10 proposes a constitutional amendment in Alabama that would require Tuscaloosa County voters to approve any new or increased county or municipal sales and use tax through a majority vote at a referendum held during a regular general election. The amendment mandates at least two public hearings and 60 days of newspaper notice before any such tax vote. It directly affects Tuscaloosa County residents and local governments by preventing tax increases without voter consent, ensuring community input before new tax levies take effect.