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. Paying off Tax Liens: Please contact our office to request a payoff amount for a Tax Lien: 303-271-8330 or email us treasurer@jeffco.us. 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. 2009 Jefferson County Occupational Tax Refund Update: Employer Reporting Extension Granted. 230 Court Street, Suite 201. The state of Alabama sales tax was 4% at the time and Jefferson County's was 2% in total. JEFFERSON COUNTY, AL (WBRC) - A lawsuit against Jefferson County new occupational tax seeks to do away with the tax. Box 868. Legally-mandated changes to the Jefferson County Occupational Tax will go into effect this month. The lawsuit which was filed last month sought a class action suit to exclude professionals, such as doctors, lawyers and architects. The city occupational withholding tax is a payroll withholding tax on an employee’s gross wage for any work performed in Jeffersontown. Employers are responsible for withholding the occupational tax, filing quarterly tax returns, and timely remittance of tax to the Jeffersontown Revenue Department. [citation needed] On March 16, 2011, the Alabama Supreme Court ruled that Jefferson County's 2009 occupational tax law was passed unconstitutionally. Legally-mandated changes to the Jefferson County Occupational Tax will go into effect this month. The notice did not specify that the act was to be retroactively applied or that it allowed the enabling . 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 … 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 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. Paintsville, KY 41240. We have information on the local income tax rates in 218 localities in Kentucky. No. 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. So now, Jefferson county leaders are back at square one, facing the possibility of losing $75 million a year in revenue. Some municipal sales taxes reach 4%. Effective July 1, 2008, Chapter 110 of the Louisville/Jefferson County Metro Code of Ordinances relating to the Occupational License Tax was amended. 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, … Tax Rate 1% of gross wage. The Jefferson County Education tax was discontinued effective 7/31/17 (replaced by Jefferson Co Special Revenue tax – 7337). Reconciliation of Occupational Tax Withheld Form. 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. Attorney Clay Lowe says professionals should not be included and the entire new job tax should be declared illegal. P. O. County Judge Mark Mckenzie . Occupational 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. No exemptions. 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. 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. 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. Rains struck down Jefferson County, Alabama’s ever controversial occupational tax. Occupational Tax Return. County officials had hoped the Jefferson County legislative delegation would create a new version of the tax. Please review the Jefferson Parish Occupational License Tax Exemptions and Special Provisions (PDF) for additional information regarding exemptions, deductions, and special provisions. A Jefferson County, Alabama Occupational License can only be obtained through an authorized government agency. “I don’t want them to pay a tax for working,” he said. 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. 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. Future alerts will address the timing and procedures for refunds (if any are allowed) of taxes withheld and already remitted. But state lawmakers got tangled up in the original mess of who, if anyone, should be exempt from the occupational tax. No minimum or maximum amount. In addition, going forward there will not be any professional exemption from county tax. Occupational License Tax Ordinance.pdf Every person or business entity in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license tax for the privilege of engaging in such activities within the county. JEFFERSON COUNTY The occupational tax generated $151.5 million while the county fought the 2007 lawsuit that killed the original levy in 2009. Occupational license tax renewals are due January 1 of each year and become delinquent March 1. It is uncertain whether the Alabama Legislature will take action to replace the Jefferson County Occupational Tax. Fiscal Year-end Net Profit - .5% of Net Profit Realized in Johnson County. The Regulations of the Metro Revenue Commission are currently being revised to reflect the changes in the Ordinance. We will only accept cash or certified funds (e.g. During debate, Sells said he represents 3,000 constituents in Montgomery County. The Jefferson County Treasurer and Tax Collector's Office is part of the Jefferson County Finance Department that encompasses all financial functions of the local government. -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. 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. In addition, going forward there will not be any professional exemption from county tax. 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. Jeffersontown’s occupational tax rate is 1% of gross wage for work performed in Jeffersontown no matter where the employee resides. 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. To determine if your work location is inside Jeffersontown use the LOJIC Online Map service link below, or contact the Revenue Department. 4). 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 Chamber of Jefferson County. In Edwards v. Jefferson County Commission, Circuit Judge David A. Economic Development ... Jeffersontown’s city boundary falls within a portion of Louisville Metro (aka, Jefferson County). This decision dealt a devastating financial blow to a county considering bankruptcy. Form Links: Quarterly Occupation Return. SOC Code Occupational Title Educ. Cashier’s Check or money order) payable to Jefferson County Treasurer for payment of a tax lien. WBHM’s Andrew Yeager has that part of the story. 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. Law. 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). 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 , - .5% of Gross Wages Paid for Work Performed in Johnson County. You can click on any city or county for more details, including the nonresident income tax rate and tax forms. 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