AL HB586

Jefferson County Commission may levy an occupational tax on any person engaged or employed in any occupation in the county, with approval requiring a four-fifths recorded vote.

Maximum tax rate is 0.0045 (forty-five hundredths of one percent) of compensation excluding benefits, or net income before taxes, whichever is less, and cannot be increased without Alabama Legislature approval.

The occupational tax rate shall be decreased annually on January 1 by the total percentage of any sewer rate increases from the previous calendar year.

Occupational tax liability is reduced by any business license tax paid to municipalities, any license or privilege tax under Act 2011-662, or any other business license tax paid under general law.

Tax proceeds are deposited in the county general fund, and Act 99-669 from the 1999 Second Special Session is expressly repealed.