Financial Affairs Main Page
UAB Chief Financial Officer
Accounts Payable
Administrative Systems Training
Budget Administration
Contracts & Vendor Compliance
Controller
Cost and Space Analysis
Equipment Accounting
Financial Accounting
Financial Review Services
Payroll Services
Student Accounting
Tax Services
Treasury
University Purchasing
Calendar
Forms
Object Code Search
Policies & Guidelines
Reports & Publications
Resource Links
UAB Financial Affairs
University of Alabama at Birmingham
701 20th Street South
921 Administration Building
Birmingham, AL 35294
Search Financial Affairs UAB Home UAB Directory UAB Calendars

payroll services   /  Jefferson County Occupational Tax

UAB received notice from Jefferson County Tuesday, March 22, 2011, that employers are to immediately stop withholding the county's occupational tax and to refund to employees any amount withheld during the month of March (see below).

To comply with this request, UAB will stop withholding the taxes effective with the Extra Biweekly pay date of March 24, 2011, and the Regular Monthly pay date of March 31, 2011.   

The university will refund any county taxes withheld from biweekly paid employees during the month of March on the April 1, 2011, pay date.  Any taxes withheld on the Extra Monthly payroll will be refunded on the March 31, 2011, pay date. Please see the chart below:

 

March Payrolls

Pay Date

County Tax Refund Date

Regular Biweekly Payroll

3/4/2011

4/1/2011

Extra Biweekly Payroll

3/10/2011

4/1/2011

Extra Monthly Payroll

3/11/2011

3/31/2011

Regular Biweekly Payroll

3/18/2011

4/1/2011

Extra Biweekly Payroll

3/24/2011

Not Withheld

Regular Monthly Payroll

3/31/2011

Not Withheld

We will keep you informed as we receive direction from the Jefferson County Circuit Court regarding taxes previously levied and remitted to the county. 

 NOTICE CONCERNING OCCUPATIONAL TAX WITHHOLDING AND REMITTANCES

Effective immediately, employers should stop withholding Jefferson County occupational taxes from their employees’ paychecks.  Any amounts that have been withheld but not yet remitted to the County should NOT be sent to the County, but instead should be paid to the employees from whose paychecks the amounts were withheld.

The Supreme Court of Alabama has ruled invalid the statute under which the occupational tax was levied by the County, so the County will no longer levy and collect the occupational tax.  A decision on the amount and timing of refunds of occupational taxes that were previously levied and collected by the County under the invalidated statue will be made by the Circuit Court of Jefferson County at some later date.

© Copyright 2007 UAB Financial Affairs    All Rights Reserved
Web Development by Infomedia