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. But state lawmakers got tangled up in the original mess of who, if anyone, should be exempt from the occupational tax. 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. In addition, going forward there will not be any professional exemption from county tax. County government 79.3% $120 MILLION Taxpayer refund 14.5% $22 MILLION Plainti˜ lawyers 6.2% $9.5 MILLION WEISSMAN v JEFFERSON COUNTY Workers paid $101 million for the replacement occupational tax before collections ended in March 2011. The Chamber of Jefferson County. 4). County officials had hoped the Jefferson County legislative delegation would create a new version of the tax. SOC Code Occupational Title Educ. Economic Development Please review the Jefferson Parish Occupational License Tax Exemptions and Special Provisions (PDF) for additional information regarding exemptions, deductions, and special provisions. Judge Rain’s forty-seven page ruling held that Act 1967-406 (the “1967 Act”) authorizing the County tax was validly repealed by legislation passed by the Alabama Legislature in 1999. 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. Occupational license tax renewals are due January 1 of each year and become delinquent March 1. A Jefferson County, Alabama Occupational License can only be obtained through an authorized government agency. Occupational Tax . No minimum or maximum amount. P. O. 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. The city occupational withholding tax is a payroll withholding tax on an employee’s gross wage for any work performed in Jeffersontown. JEFFERSON COUNTY, AL (WBRC) - A lawsuit against Jefferson County new occupational tax seeks to do away with the tax. 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. [citation needed] On March 16, 2011, the Alabama Supreme Court ruled that Jefferson County's 2009 occupational tax law was passed unconstitutionally. To determine if your work location is inside Jeffersontown use the LOJIC Online Map service link below, or contact the Revenue Department. So now, Jefferson county leaders are back at square one, facing the possibility of losing $75 million a year in revenue. County Judge Mark Mckenzie . Tax Rate 1% of gross wage. WBHM’s Andrew Yeager has that part of the story. -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. 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 , Form Links: Quarterly Occupation Return. Jefferson County, Alabama occupational tax unconstitutional. 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. The Settlement Administrator has set a deadline of July 13, 2011 for employers to complete an Employee Refund Data Form to determine how much is owed and to whom. We will only accept cash or certified funds (e.g. - .5% of Gross Wages Paid for Work Performed in Johnson County. Rains struck down Jefferson County, Alabama’s ever controversial occupational tax. Jeffersontown’s occupational tax rate is 1% of gross wage for work performed in Jeffersontown no matter where the employee resides. 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, … 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. In addition, going forward there will not be any professional exemption from county tax. Paintsville, KY 41240. The lawsuit which was filed last month sought a class action suit to exclude professionals, such as doctors, lawyers and architects. 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