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. Lowndes County Occupational Tax 300 N Patterson St , Valdosta, GA 31601 Madison County Tax Collector 229 SW Pinckney St , Madison, FL 32340 Jefferson County Tax Collector 170 N Jefferson St , Monticello, FL 32344 Jefferson County Tax Collector 490 W Walnut St , A county act that imposed an Alabama occupational tax was declared unconstitutional because the published notice of the act failed to state the substance of the act. Paintsville, KY 41240. See 1967 Ala. Acts 406, § 4 (authorizing counties to impose a license tax only in respect to occupations not subject to state, or other county, licensing taxes). The city occupational withholding tax is a payroll withholding tax on an employee’s gross wage for any work performed in Jeffersontown. 13-2082 Tax Preparers MT OJT PA 23.83 49,580 44,290 24,600 62,060 27,840 to 60,640 * - Occupation generally not compensated at an hourly rate # - No data available due to limitations in methodology Page 4 of 49 PA - Statewide; MSA - Metropolitan Statistical Area; WDA - Workforce Development Area; CTY - County. The state of Alabama sales tax was 4% at the time and Jefferson County's was 2% in total. -Allows the governing body of Jefferson County to levy an occupational, license or privilege tax on all businesses that were previously exempted from these taxes (Sec. We have information on the local income tax rates in 218 localities in Kentucky. During debate, Sells said he represents 3,000 constituents in Montgomery County. Jefferson County, Alabama should for now cease collection of the Jefferson County Occupational Tax immediately and return any previously withheld but unremitted tax to the applicable employees. Occupational license tax renewals are due January 1 of each year and become delinquent March 1. As a result, all UAB employees who work in Jefferson County will see a reduction in their withholding of this tax from .50 percent to .45 percent. Our vision of building a thriving community of diversified businesses, inspired by innovation and collaboration, puts your Chamber in the role of promoting, informing, connecting and advocating for you as your business's team member. The Jefferson County Education tax was discontinued effective 7/31/17 (replaced by Jefferson Co Special Revenue tax – 7337). JEFFERSON COUNTY, AL (WBRC) - A judge has ruled that Jefferson County will have to refund almost $48 million of occupational tax revenue to taxpayers. About Jefferson County Courthouse Birmingham: Jefferson County Courthouse Birmingham - Occupational Tax is located at 716 Richard Arrington Jr Blvd N in Birmingham, AL - Jefferson County and is a county government agency specialized in Government.Jefferson County Courthouse Birmingham is listed in the categories City & County Administrative Agencies, Government Offices City, Village, … Fiscal Year-end Net Profit - .5% of Net Profit Realized in Johnson County. Attorney Clay Lowe says professionals should not be included and the entire new job tax should be declared illegal. In addition, going forward there will not be any professional exemption from county tax. A Jefferson County, Alabama Occupational License can only be obtained through an authorized government agency. 230 Court Street, Suite 201. Box 868. Two U.S. District Judges, William M. Acker, Jr., and U. W. Clemon, who maintain their principal offices in Jefferson County, Alabama, resisted payment of a state-approved, county-authorized occupational tax on the ground that it violates the intergovernmental tax immunity doctrine. Depending on the type of business, where you're doing business and other specific regulations that may apply, there may be multiple government agencies that you must contact in order to get a Jefferson County, Alabama Occupational License. In Edwards v. Jefferson County Commission, Circuit Judge David A. The Chamber of Jefferson County. But state lawmakers got tangled up in the original mess of who, if anyone, should be exempt from the occupational tax. JEFFERSON COUNTY, AL (WBRC) - A lawsuit against Jefferson County new occupational tax seeks to do away with the tax. So now, Jefferson county leaders are back at square one, facing the possibility of losing $75 million a year in revenue. However, based on the Commision's statement, businesses with employees located in Jefferson County, Alabama should for now cease collection of the Jefferson County Occupational Tax immediately and return any previously withheld but unremitted tax to the applicable … [citation needed] On March 16, 2011, the Alabama Supreme Court ruled that Jefferson County's 2009 occupational tax law was passed unconstitutionally. Employers are responsible for withholding the occupational tax, filing quarterly tax returns, and timely remittance of tax to the Jeffersontown Revenue Department. The Jefferson County Treasurer's Office, located in Madison, Indiana is responsible for financial transactions, including issuing Jefferson County tax bills, collecting personal and real property tax payments. Jefferson County Occupational Tax Refunds There is now a refund program in place for the Jefferson County Occupational Tax paid from January 12, 2009 through August 13, 2009. Rains struck down Jefferson County, Alabama’s ever controversial occupational tax. It is uncertain whether the Alabama Legislature will take action to replace the Jefferson County Occupational Tax. Third, Jefferson County's tax is riddled with exceptions, which make sense only if one sees the tax as part of a statewide occupational licensing scheme, not as an income tax. Economic Development This decision dealt a devastating financial blow to a county considering bankruptcy. It does not affect 26 occupational taxes in effect before Feb. 1 of this year, but it does stop a 1% occupation tax the Montgomery City Council approved Feb. 18. Future alerts will address the timing and procedures for refunds (if any are allowed) of taxes withheld and already remitted. 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