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

This bill proposes an amendment to the Alabama Constitution that would prevent Tuscaloosa County from increasing or adding sales and use taxes without voter approval through a referendum. The amendment requires a majority vote of registered electors in the area where the tax would be levied at a regularly scheduled general election. It also mandates public notice and hearings before any referendum is held, ensuring transparency and public input on any potential tax increases.