BRADENTON, Fla. — The Alabama Supreme Court today upheld a local judge’s ruling earlier this year that struck down Jefferson County’s occupational tax.
It is not yet clear what impact the ruling will have on a recent bill passed by the state Legislature in a special session that purportedly cured constitutional issues that were the basis for the court ruling earlier this year.
Occupational tax proceeds represent about one third of Jefferson County’s general fund. Its loss recently prompted the county to lay off about 1,000 employees and severely cut services.
More than $15 million of occupational tax proceeds have been held in escrow since mid-May and may have to be returned to workers in the county who paid the tax.