Jefferson County Parcel Map. ...Last Wednesday, the Alabama Supreme Court ruled that Jefferson County's occupational and business license tax was unconstitutional, eliminating for the second time in two years a revenue source that accounts for one-quarter of the county's budget. A Jefferson County, Alabama Occupational License can only be obtained through an authorized government agency. Several lawsuits have been filed challenging the legality of the tax. Public teachers employed by the Jefferson County Board of Education are not exempt from paying occupational taxes levied by the City of Irondale, the Alabama Supreme Court ruled Friday. "); 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. Hale broached the possibility of asking Governor Bob Riley to activate National Guard troops to maintain the peace. When the 2009 legislative session ended without a replacement tax the County responded by shuttering satellite courthouses, deepening departmental budget cuts and laying off hundreds of employees. This page has been accessed 26,894 times. Meanwhile the state legislature argued that the overall rate should be adjusted to keep revenues flat. And this single-volume guide is filled with tools to help you apply the law and make proper calculations – with ease! The legislature's delays in passing a replacement for the revenues lost to the occupational tax only deepened an already enormous debt crisis, making the possibility of history's largest governmental bankruptcy nearly inevitable. 99-406). ", Wright, Barnett (March 17, 2011) "Alabama Supreme Court rules Jefferson County's 2009 occupational tax illegal. The first county-wide occupational tax of 0.5% was created on September 29, 1987 by the Jefferson County Commission to fund construction of the Jefferson County Jail in Birmingham and took effect on January 1, 1988. Parcel Map Web Map by JeffersonCountyALgis. A 2009 court ruling against the tax deepened a financial crisis for the County government, provoking massive layoffs and reductions in services. cmSetClientID("90378051", false, "www9.wolterskluwerlb.com", "hr.cch.com"); Labor Arbitrators' Awards and Biographies, American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition. 1100293, March 16, 2011.) ", Chandler, Kim (August 16, 2009) "Jefferson County occupational tax lawsuits expected. The county has withdrawn pledges of financial support for a domed stadium and negotiated smaller contributions than were pledged to other projects, such as the Red Mountain Park. John T. Smallwood is a lifelong resident of Jefferson County. : "http://www. pageTracker._trackPageview(); The Jefferson County Education tax was discontinued effective 7/31/17 (replaced by Jefferson Co Special Revenue tax – 7337). That same month the repeal was deemed unconstitutional in Circuit Court. 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 measured by one-half percent of the gross receipts of each such person.". No agreement was reached before the end of the session. The House also approved a bill requiring the Commission to hire a County Manager and a Comptroller to help manage its finances. 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. 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. ", Chandler, Kim (May 16, 2009) "Major cuts loom as Jefferson County, Alabama occupational tax fail in Alabama Legislature. Indeed, the Alabama Supreme Court has found as a matter of state law that a municipal tax very similar in substance to Jefferson County's tax was an occupational license tax, rather than an income tax. In Edwards v. Jefferson County Commission, Circuit Judge David A. It was another way to get [the commision's] attention. The court did not address any question regarding the 2009 replacement law. Birmingham 2021 Payroll Tax - 2021 Alabama State Payroll Taxes. The new law replaced a controversial 0.5% tax that was collected from non-licensed wage earners from 1987 to 2009. Period."1. JEFFERSON COUNTY, ALABAMA. On December 1, 2010, the Circuit Court of Jefferson County ordered that collections for Jefferson County Occupational Tax be stopped immediately. During debate, Sells said he represents 3,000 constituents in Montgomery County. 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. 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. On August 25, 2009 the Alabama Supreme Court upheld the constitutionality of the 1999 repeal of the original enabling legislation in the case of Jessica Edwards v. Jefferson County Commission. During the legislature's 2011 session, bills granting the County "limited home rule", which would allow the County Commission to raise as much as $50 million in revenues through sales, excise, and rental taxes. $17.5 million of the revenues in question have been held in escrow by order of Circuit Court judge David Rains, whose ruling the Supreme Court upheld. Vote to pass a bill that allows the governing body of Jefferson County to levy an occupational, license or privilege tax on business transactions previously exempt from these taxes. Any amounts that have been withheld from… 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. “I don’t want them to pay a tax for working,” he said. On March 22, 2011, Jefferson County announced that effective immediately, employers should stop withholding the Jefferson County occupational tax from their employees’ paychecks. Jefferson County: 716 Richard Arrington Jr … The county manager bill was modified in the Senate to eliminate the comptroller position. See McPheeter v. Auburn, 288 Ala. 286, 292, 259 So. For more information on this and other topics, consult the Visit our News Library. Sells argued occupational taxes are “taxation without representation,” while opponents, including the mayors of 10 of Alabama’s largest cities, said the law denies cities an avenue to raise revenue. var gaJsHost = (("https:" == document.location.protocol) ? On April 6 a second rewrite (Act of Alabama No. * Jefferson County to cut spending, change tax code * State court declared county occupational tax illegal * County faces $3.2 billion bond debt (Adds comment, detail, byline) 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. Jefferson County, Alabama occupational tax unconstitutional. Birmingham-Jefferson Civic Center Authority, Timeline of Jefferson County Occupational Tax, Jefferson County Occupational Tax Invalid, But No Refunds for Prior Years, https://www.bhamwiki.com/wiki/index.php?title=Jefferson_County_Occupational_Tax&oldid=91952, Jefferson County, filed November 1998, combined with Richards, Jefferson County, filed June 1999, settled December 1999, Velasco, Eric (January 1, 2008) "20-year-old Jefferson County occupational tax faces court challenge. [citation needed] On March 16, 2011, the Alabama Supreme Court ruled that Jefferson County's 2009 occupational tax law was passed unconstitutionally. Pari-Mutuel Pool Tax & State Horse Wagering Fee. American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition ", Wright, Barnett (August 27, 2009) "Lawyers for Jefferson County, taxpayers debate next move. The 1967 law enabling the county to levy the tax was repealed in 2000, leaving the status of revenues collected after that date in doubt as the courts reviewed the constitutionality of the original statute and the repeal. How do you stay in compliance and avoid penalties? Jefferson County Occupational Tax Settlement Administration Center Gentle, Turner & Sexton 501 Riverchase Parkway East, Suite 100 Hoover, Alabama 35244 If you have any questions regarding the refund checks, please call the Settlement Administrator at 1-800-345-0837. The first county-wide occupational tax of 0.5% was created on September 29, 1987 by the Jefferson County Commission to fund construction of the Jefferson County Jail in Birmingham and took effect on January 1, 1988. Please refer to the table below for a list of 2021 Payroll Taxes (employee portion and employer portion) that are applicable to the city of Birmingham in the state of Alabama. editorial (June 13, 2011). The notice did not specify that the act was to be retroactively applied or that it allowed the enabling On March 16, 2011 the Alabama Supreme Court ruled that the notice published by bill sponsor John Rogers in advance of the 2009 law was not specific enough to meet the requirements of the state constitution. In 1999 the legislature rejected the County's proposal and passed a law sponsored by Arthur Payne of Trussville which earmarked $29 million from the tax for 144 special projects chosen by legislators (Act of Alabama No. UNEMPLOYMENT The APA Basic Guide to Payroll is written to make understanding the laws and regulations as easy as possible. The loss of the occupational tax money has forced Jefferson County to put 1/3 of its workforce on administrative leave without pay, and the closure of four satellite courthouses. In the Senate, the bill was approved by the Finance Committee. TLWjr/SHC/dt The state of Alabama sales tax was 4% at the time and Jefferson County's was 2% in total. ", Wright, Barnett (August 26, 2009) "Alabama Supreme Court deals blow to Jefferson County, says job tax was repealed in 1999 law. As readers may recall from one of… INSURANCE / SOCIAL SECURITY. "https://ssl." Both have been subject to court challenges. The text of the tax law (Jefferson County Ordinance No. See McPheeter v. Auburn, 288 Ala. 286, 292, 259 So. This page was last modified on 5 February 2013, at 13:38. In effect the court ruled that the judicial branch cannot instruct the legislature on its own rules. 2018-288 authorizing the Jefferson County Department of Revenue to assess and collect a three percent (3%) tax on the short term lease or rental of passenger automotive vehicles. The new laws were signed by the Governor on August 14. The final version passed over the objections of Arthur Payne, John Rogers and Mary Moore. The Jefferson County Revenue Department has issue a notice advising employers to immediately stop withholding the tax from employees paychecks. In the case of Jefferson County v. Weissman, et al., the Alabama Supreme Court has ruled that Jefferson County's 2009 occupational tax law is unconstitutional. The county challenged the new tax in court (and eventually prevailed in a January 12, 2000 ruling). 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. Jeffco's Department of Revenue hopes to have the notices in the mail by Thursday to the 15,000 employers that pay the tax. By the end of 2001 the original occupational tax seemed to be constitutionally secure, if still unfair. According to Payne "the repeal was never intended to do away with the tax. The tax bill was approved by the Senate. The information and data may be subject to errors and omissions. Amounts already withheld but not sent to the Department should be refunded to the employees. try { Rains struck down Jefferson County, Alabama’s ever controversial occupational tax. The perceived inequity has been a point of contention since the occupational tax was created. 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. ", Wright, Barnett (August 12, 2009) "Commission president calls occupational tax fix a "bad bill". (Jefferson County Revenue Department Notice March 2011.). 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 bill, which originally included a reinstatement of the occupational tax, was passed in the House of Representatives after that stipulation was removed. The chances of passing another replacement tax during the 2011 legislative session were reduced due to incoming Republican majority's campaign stances on taxation. It's more important than ever to be in compliance with payroll laws and regulations! The employee's supervisor must certify the completed document. This is a system of betting on races where the winners divide the bet after taxes, fees, and other expenses. document.write(unescape("%3Cscript src='" + gaJsHost + "google-analytics.com/ga.js' type='text/javascript'%3E%3C/script%3E")); Visit our News Library to read more news stories. 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… 2d 833, 837 (1972). Currently it is the third-largest source of revenue for the county, raising approximately $67 million per year. Indeed, the Alabama Supreme Court has found as a matter of state law that a municipal tax very similar in substance to Jefferson County’s tax was an occupational license tax, rather than an income tax. Taxes levied on operations of dog and horse race tracks in Alabama. 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. The levy was enabled by a 1967 law passed by the Alabama State Legislature (Acts of Alabama No. 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. } catch(err) {} Revenue from the tax … On November 12, 1998 Circuit Court Judge John Rochester ruled that the tax was constitutionally unfair and gave the county two months to submit a revision for legislative approval which would include all workers. Senator Scott Beason exercised his "local privilege", as one of eight senators in the Jefferson County Legistative Delegation, to block a vote on the bill in the full Senate. On March 8, 2000 the repeal of the enabling legislation was also struck down. The Jefferson County occupational tax is based solely on work performed in the county, regardless of where an employee resides. Jefferson County Manager Tony Petelos said in an interview later that the ruling is a great step forward for a county that is recovering from financial turmoil that included bankruptcy and the loss of an occupational tax that provided $70 million a year. A provision in the 1967 enabling legislation, stipulated that licensed professionals (including physicians, lawyers, architects, private detectives and fortune tellers who paid a licensing fee to the state) were exempt from any tax levied under that law. 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. In May 2005 an unrelated case regarding the means by which a law can be struck down was decided by the Alabama Supreme Court, threatening the status of the Circuit Court ruling against the first legislative rewrite. ", "Jefferson County should ask the governor for a special session after Sen. Scott Beason killed the limited home rule bill." Jefferson County Sheriff Mike Hale and tax assessor Dan Weinrib filed suits claiming that the county is required by law to fund certain services which would be impossible after the cuts. He earned his Bachelor of Science from the University of Alabama at Birmingham, completed additional studies at Samford University and earned his Juris Doctorate from the Birmingham School of Law in 1992. The county prepared a version removing the exemptions to tax all workers at the same rate. After the bill failed, the County Commission began laying off hundreds of county workers. JEFFERSON COUNTY, AL (WBRC) – The Jefferson County Commission will send notice to employers in the county to stop collecting the occupational tax. During July the group, following Governor Bob Riley's lead, renewed efforts to reach a consensus. The notice did not specify that the act was to be retroactively applied or that it allowed the enabling, authority to impose a new business license tax on both previously taxed taxpayers and a new class of "licensed professionals." Jefferson County Tax Collector Birmingham, Alabama. The text of the tax law (Jefferson County Ordinance No. The Jefferson County Legislative Delegation, spurred on by Governor Riley, eventually reached consensus on a replacement tax which is subject to a popular referendum in 2012 and to diminish to non-existence by 2017 if not renewed. Jefferson County voters will have a chance to end the occupational tax in 2012 with a public referendum. That decision was upheld on appeal in June, with the last lawsuit being settled in November. Jefferson County has depended on the revenue stream from its occupational tax since the 1990s, and it raised over $70 million the last full budget year it was in effect. Some municipal sales taxes reach 4%. (Jefferson County v. Weissman, Alabama Supreme Court, No. The Jefferson County Commission refused to collect the new tax while its legal challenge to the repeal proceeded. var pageTracker = _gat._getTracker("UA-3294299-4"); This office has recently been notified that the Alabama Supreme Court issued an order on December 14, 2010, to collect the Occupational Tax during Jefferson County's appeal process. A special session called in August produced a new bill levying a 0.45% tax on all workers, set to taper down to nothing over five years unless renewed by county-wide referendum in June 2012. The decision could now force the county commission at hand to enact a new occupational tax that the Alabama Legislature recently approved. The Alabama Supreme Court ruled on March 16, 2011 that the Jefferson County Alabama Occupational Tax is unconstitutional because of procedural flaws in the passing of the law. 67-406) giving the county the power to impose taxes on wages and business licenses. 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. On April 15, 2009, the Jefferson County delegation to the Alabama House of Representatives held a public hearing on House Bill 811. ", Cunningham, Russell IV (March 23, 2009) ", Chandler, Kim (August 12, 2009) "Alabama House approves Jefferson County occupational tax. The Alabama Legislature adopted Act No. The Jefferson County Occupational Tax is a 0.45% tax on wages for all workers in Jefferson County, signed into law by Governor Bob Riley on August 14, 2009. The trial court found that the county was precluded from collecting the tax but denied the taxpayers' request for a retroactive refund of the collected taxes due to the prospective application of the court's order. 2d 833, 837 (1972). In response, the Jefferson County Commission issued the following statement on March 22, 2011: If the referendum is not approved, the occupational tax will phase out on … BRADENTON, Fla. — The Alabama Supreme Court Wednesday struck down an occupational tax that provided one-third of Jefferson County’s general fund … The new enabling law was also found to be unconstitutional on September 7, 2000. 2000-215) was passed in the legislature, lowering the overall rate while including all workers, but also containing $31 million of pork for legislator's programs, as well as funds requested by Don Siegelman for state offices in the county. In January, a Jefferson County circuit judge upheld a 1999 legislative repeal of the 0.5 percent occupational tax, but allowed collection of the tax to … If voted down, the tax would expire completely in 2017. Court ruling against the tax question regarding the 2009 replacement law, Chandler, Kim ( August 27 2009! 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