This bill authorizes the governing body of the City of Montgomery to impose a municipal occupational tax on individuals engaged in various trades, occupations, or professions within the municipality. The legislation aims to provide additional funding to support the health care industry, enhance transportation infrastructure, and improve public safety in Montgomery.

The bill includes new legal language that allows the City of Montgomery to levy and impose a municipal license tax or fee, which is a significant addition to the city's financial tools. There are no deletions from current law mentioned in the text. The act is set to take effect on June 1, 2026.