Alabama SB148 requires municipalities to enact ordinances for new or increased taxes or fees, with public hearings and notice requirements.
Alabama SB148 mandates that municipalities must enact ordinances to impose new or increased taxes or fees. The bill specifies that any action to adopt a new tax or license fee or increase the rate of an existing tax or license fee must follow a public hearing. The council must provide notice of the public hearing, including details of the proposed ordinance, the amount of the new or increased tax or fee, and the date, time, and place of the hearing.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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