the amount earned and filing status. Taxpayers are allowed to deduct their federal income tax from their Alabama state tax, even if taking the standard deduction; those who itemize can also deduct FICA (the Social Security and Medicare tax). The state's general sales tax rate is 4%. Sales tax rates for cities and counties are also added to purchases. For example, the total sales tax rate in Mobile County, Alabama is 10% and there is an additional restaurant tax of 1%, which means a diner in Mobile County, Alabama would pay an 11% tax on a meal. In 2020, sales and excise taxes in Alabama accounted for 38% of all state and local revenue. Only Alabama, Mississippi, and South Dakota tax groceries at the full state sales tax rate. The corporate income tax rate in Alabama is 6.5%. The overall federal, state, and local tax burden in Alabama ranks the state as the second least tax-burdened state in the country. Property taxes of .40% of assessed value per year, are the second-lowest in the U.S., after Hawaii. The current state constitution requires a voter referendum to raise property taxes. County and local governments Alabama has 67 counties. Each county has its own elected legislative branch, usually called the county commission. It also has limited executive authority in the county. Because of the constraints of the Alabama Constitution, which centralizes power in the state legislature, only seven counties (Jefferson, Lee, Mobile, Madison, Montgomery, Shelby, and Tuscaloosa) in the state have limited home rule. Instead, most counties in the state must lobby the Local Legislation Committee of the state legislature to get simple local policies approved, ranging from waste disposal to land use zoning. The state legislature has retained power over local governments by refusing to pass a constitutional amendment establishing home rule for counties, as recommended by the 1973 Alabama Constitutional Commission. Legislative delegations retain certain powers over each county. United States Supreme Court decisions in Baker v. Carr (1964) required that both houses have districts established on the basis of population, and redistricted after each census, to implement the principle of "one man, one vote". Before that, each county was represented by one state senator, leading to under-representation in the state senate for more urbanized, populous counties. The rural bias of the state legislature, which had also failed to redistrict seats in the state house, affected politics well into the