On June 4, Judge David Rains denied Jefferson County a further stay of his Order requiring money collected under the occupational tax he declared illegal in January to be held in escrow pending an appeal to the Alabama Supreme Court. “Unfortunately this court has no confidence that this matter can reach a political or legislative solution so long as the court provides shelter from the crisis,” Rains wrote in his opinion. “If this court or the Supreme Court grants a further stay there will be no incentive for the county and its legislative delegation to resolve the matter.”
Under a prior Order, the County Commission must now hold all money collected after May 18, 2009. The Alabama Legislature refused to pass a new occupational tax for Jefferson County in this year’s session – leaving the matter for the courts to decide. The County has appealed the Order holding the tax is illegal. They have sought a prior stay of the Order from the Supreme Court, which denied them relief and sent the issue of whether a stay should be granted to Judge Rains. The County has sought and been granted extra time to file their appeal brief.