• Judge Issues Injunction on Jefferson County's Occupational Tax
  • December 9, 2010 | Authors: Justin H. Kelly; Bruce A. Rawls
  • Law Firm: Burr & Forman LLP - Birmingham Office
  • Over the last year there has been a legal battle over the constitutionality of the Jefferson County Occupational Tax under Act No. 2009-811 of the Alabama Legislature (the "Act"). Last Wednesday (December 1, 2010), a trial court issued an order declaring that the Act is unconstitutional under Alabama law. In addition to declaring the Act unconstitutional, the court enjoined Jefferson County from any further imposition or collection of the Occupational Tax.