City of Montgomery; municipal occupational tax, city council authorized to impose

SB 310 would authorize Montgomery's city council to impose a tax on individuals working in the city, directly affecting residents and workers who engage in trades, occupations, or professions within Montgomery. The bill allows the city to levy this tax through ordinance to fund healthcare stabilization, transportation infrastructure, and public safety initiatives. If enacted, the tax would become effective on June 1, 2026, though the bill is currently pending in committee. The measure does not specify tax rates or exemptions, focusing solely on granting the city council authority to implement such a tax.