FISCAL NOTE

Senate Bill 139 as introduced proposes a local Constitutional Amendment, which if ratified, would prohibit any municipality located entirely within Tuscaloosa County from increasing the rate of sales and use tax levied by the municipality, except by approval by a majority vote of the qualified electors of the municipality.

In addition, this bill will increase the proclamation expenses of the Governor, paid from the State General Fund, by an estimated $1,500 for the fiscal year ending September 30, 2023.