The Jefferson County Commission has enacted a new occupational tax, as required by the Alabama Legislature, but a local dentist has filed a lawsuit challenging it.

The new tax, which was reauthorized in a special session by lawmakers in August, will be reduced to 0.45% from 0.5% starting tomorrow, Jan. 1. It also applies to professionals such as attorneys, doctors, and engineers who were exempt under a previous occupational tax law because they also pay for professional licenses. That exemption was removed by the Legislature.

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