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July 24, 2017

The Alabama Legislature adopted Act No. 2015-226, authorizing the Jefferson County Commission to levy and assess a new sales and use tax (Special Revenue Sales Tax) and to simultaneously cancel a certain existing sales and use tax (Education Tax).  Henceforth, the Jefferson County Commission has adopted resolutions to levy the new replacement Special Revenue Sales Tax effective at 12:01 AM on August 1, 2017.  Simultaneous with the new tax levy, the current Education Sales Tax will be cancelled effective at midnight on July 31, 2017.  The new Special Revenue Sales Tax is structured to provide resources which improve the quality of life for all Jefferson County citizens through enhanced services and educational programs. 

For most taxpayers, this will be a seamless transition as the tax rates will remain the same.  The primary difference will involve preparing a new tax return for the Special Revenue Sales Tax during the month of September and thereafter for the sales and use taxes collected in the prior month beginning August 1, 2017.  Jefferson County is in the process of printing and mailing the Special Revenue Sales Tax returns and instructions.  You should receive these forms by September 1, 2017.  During the interim, taxpayers should continue to file their Education Sales Tax returns for the month of July activity which will be due by August 21, 2017 (August 20, 2017 is on a Sunday).

Taxpayers currently filing sales tax returns via the State of Alabama MAT/ONESPOT system will receive an email with information about the account number and locality code changes required for filing the Special Revenue Sales Tax return online.  It is our understanding that Locality Code 7337 has been assigned for the new Special Revenue Sales and Use Tax returns.

Jefferson County also has a one-cent General Sales and Use Tax which will continue without change.  Therefore, the total Jefferson County sales and use tax levy will remain at two-cents (one-cent General Sales Tax and one-cent Special Revenue Sales Tax) which must be filed on separate returns. 

If you have any questions or need additional information in this regard, please call our offices at (205) 325-5171; when prompted choose option 4 and then choose option 2.