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

SB 148 requires Alabama municipalities to use a formal council ordinance - not a resolution - to impose new taxes or increase existing tax/fee rates. It mandates a 30-day public notice period before any hearing on such tax changes, including details like the tax amount, hearing date/time, and where to access the proposal. The bill applies to all cities and towns in Alabama, directly affecting local governments that need to change tax structures. Key requirements include publishing notice in local newspapers, posting online, and holding a public hearing before final adoption, with the law taking effect October 1, 2026.