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... 6.5% of corporate income. Alabama is also one of few states to still collect sales tax on groceries and non-prescription drugs.(Reeves, 1) According to Mike Slinero in his Huntsville Times article “Alabama a Taxing Problem” the state constitution shelters Alabama resources from being taxed causing the state to never have enough money. He goes on to say that the school system is most affected. The schools spend more money than they collect and suffer by not being able to have the latest classroom innovations because they do not have the power to raise taxes. This in turn breeds a generation that will already be behind in the workforce. The tax system lacks resources of revenue. There are some instances when this is a good thing like protecting the tax rates of inherited property next to large commercial areas, but the burden eventually lies to everyone in the state. Another major issue in the Alabama Constitution is how inefficient it is within the county level. A county can choose its own form of government from an aged list with various options or it can create its own all too flexible government under a special charter. This creates varied forms of government throughout the state and can arouse several different problems for businesses. Chiefly the problem is that several different provisions can be applied in some counties but not to the same extent if at all in others.(Slide 19) Counties are also denied local planning authority and must ask for legislative permission on local issues. The legislature is forced to spend the bulk of its time debating small local issues that will only affect a small part of the population. Section 93 prohibits the state and local governments from doing a work of internal improvement or lending money or credit to do so. It further prohibits the state from lending money or credit to any non government enterprise, individual, association, or corporation (constitutionalreform.org). The constitution has been amended several times to try and remedy this problem but the issues still exist in it and hinder economic development. A business cannot begin its initial startup through a county representative but must wait in line to go through the long process of state legislation. Urban counties are not even allowed to streamline public services. This means that instead of having to only deal with a specific public authority or regulator within a county a business in Alabama may have to deal with a few different local principalities. Another major issue with the Alabama Constitution is the extent to which it limits budget flexibility. According to the series “Sin of the Father” in the Mobile Register a large percentage of the taxes that counties receive is earmarked by the state for special purposes. The state ...