Title
A RESOLUTION OPPOSING THE PASSAGE BY THE ALABAMA LEGISLATURE OF COMPANION BILLS HB257 AND SB217 AND ANY OTHER SIMILAR LEGISLATION
Body
WHEREAS, HB257 by Representative Barry Moore has been introduced into the Alabama House of Representatives during the 2013 Regular Session currently convened; and
WHEREAS, SB217 by Senator Vivian Figures has been introduced into the Alabama Senate during the 2013 Regular Session currently convened; and
WHEREAS, both bills are designed to amend the Constitution of Alabama of 1901 to prohibit the imposition of a business license tax by a county or municipality on the rental of residential real estate on a per unit basis unless the tax was imposed before January 1, 2013; and
WHEREAS, the proposed legislation is a constitutional amendment that places in our state’s foundational governing document a further restriction on local authority for municipal and county governments; and
WHEREAS, municipal and county governments already have limited options to raise sufficient revenues to meet the needs of local jurisdictions to provide key services including police protection, fire protection, water, sewer, sanitation, education and many others; and
WHEREAS, this proposed legislation further limits the options available to local governments to fund essential services; and
WHEREAS, this proposal is vague in its wording and could impact a variety of municipal and county governments as well as other institutions that have responsibility to finance bonded indebtedness; and
WHEREAS, taxation on a per unit basis is absolutely essential to local governments which have a significant number of residential rental properties, many of which are owned by absentee landowners; and
WHEREAS, municipal officials need the flexibility to develop business license fees and requirements based on local needs and conditions; and
WHEREAS, negatively impacting and altering current practice by placing the proposed restrictions in the Alabama Constitu...
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