Today the Alabama Supreme Court unanimously denied the Jefferson County Commission’s request for a stay of the Order entered by Judge David Rains requiring the County to hold in escrow all sums collected under the occupational tax.  All money collected by the Jefferson County Commission after May 18, 2009, must be held in escrow until the appeal taken by the County is resolved.

The Supreme Court, citing concerns with the County’s obligations under the Due Process Clause of the U.S. Constitution if it is allowed to spend the collected sums unchecked, left room in its Order for the County Commission to post a satisfactory bond with the trial court to insure that the funds collected by the County are available to refund to the taxpayers should Judge Rains’ Order finding the tax to have been validly repealed is affirmed.