Uncertainty about the County's ability to collect the tax, and the threat of having to refund previously-collected funds have been at the forefront of the fiscal policies of County Commission, especially following the 2006 general election when a Republican majority was installed and Bettye Fine Collins assumed the presidency. Meanwhile, in special session in November 1999 Payne authored a bill to repeal the 1967 enabling law with plans to create a new law in the 2000 regular session. ", Wright, Barnett (August 26, 2009) "Alabama Supreme Court deals blow to Jefferson County, says job tax was repealed in 1999 law. The Jefferson County Commission refused to collect the new tax while its legal challenge to the repeal proceeded. The text of the tax law (Jefferson County Ordinance No. The House also approved a bill requiring the Commission to hire a County Manager and a Comptroller to help manage its finances. The delegation heard from Jefferson County employees, commissioners, and lawyers Sam Hill and Jim McFerrin, the attorneys representing the class of tax payers who successfully challenged the prior occupational tax. editorial (June 13, 2011). Several lawsuits have been filed challenging the legality of the tax. The county prepared a version removing the exemptions to tax all workers at the same rate. The Jefferson County Education tax was discontinued effective 7/31/17 (replaced by Jefferson Co Special Revenue tax – 7337). The result of the ruling is that revenues collected over the 10 years between passage of the repeal and passage of the replacement law in early August 2009 may have to be refunded to taxpayers. The City of Birmingham requires prior year occupational tax refund requests be submitted using the Affidavit Regarding Petition for Refund of Birmingham Occupational Tax form. This is a system of betting on races where the winners divide the bet after taxes, fees, and other expenses. During the 2009 session of the Alabama legislature an effort was made by the Jefferson County legislative delegation to pass a replacement occupational tax that would withstand constitutional review. try { MONTGOMERY — Most House members stayed out of the Jefferson County occupational tax issue on Wednesday, but some from outside the state’s largest county who got involved almost succeeded in killing the tax vote. 99-406). That decision was upheld on appeal in June, with the last lawsuit being settled in November. Beason admonished the county to "live within its means" and expressed a desire to "un-earmark" some portion of state revenues disbursed to the county during the 2012 session. Spotlight on Alabama: Supreme Court Permits Jefferson County to Continue Collecting Occupational Tax The Alabama Supreme Court issued a ruling yesterday, December 14, 2010, permitting Jefferson County (in which the city of Birmingham is situated) to continue to collect its occupational tax. 1120) states, in part: "It shall be unlawful for any person to engage in or follow any vocation within the county without paying license fees to the County for the privilege of engaging in or following such vocation, which license fees shall be me… Prior to that, the Jefferson County education fund tax levy applied to all taxpayers conducting the sales of, storage of or consuming of tangible personnel property in Jefferson County. A Jefferson County, Alabama Occupational License can only be obtained through an authorized government agency. 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