JEFFERSON COUNTY OCCUPATION TAX QUALIFIED SETTLEMENT FUND

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Why Did I get a Lost in the Mail Certificate?

We sent the lost in the mail certificate because we sent you a check and it was returned because we had a bad address.
These checks range in amount from approximately $.01 to $8,573.03, and average approximately $30.72.


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EMPLOYEE NOTICE
(Employee Claim Form)
 
JEFFERSON COUNTY OCCUPATIONAL TAX REFUND NOTICE TO UNPAID EMPLOYEES FOR THE REFUND PERIOD OF JANUARY 12, 2009 THROUGH AUGUST 13, 2009.

THIS NOTICE ONLY APPLIES IF YOU DID NOT GET A REFUND CHECK.

If you were an employee that paid occupational taxes levied by Jefferson County, Alabama for any portion of the period January 12, 2009, through August 13, 2009, or who had any of those taxes withheld from your paycheck by the business, company or employer for whom you worked during that time, you may be entitled to a refund payment, if you have not already received one.

On May 19, 2011, the Honorable David A. Rains of DeKalb County, Alabama, presiding over this case (Edwards, et al. v. Jefferson County Commission, et al., in Jefferson County Circuit Court, Alabama, entered an Order ruling, among other things, that $31,416.169.16 (less attorneys’ fees and expenses of Class Counsel and the Representative Awards) shall be refunded by the Special Master to the Class Members who paid the Jefferson County occupational taxes. This refund equals approximately 83% of those tax payments (tax payments minus a pro rata share of attorneys’ fees, expenses and Representative Awards). By separate Order, the Court authorized the Special Master to provide an Employee Refund Data Form (“Data Form”) to all employers that remitted Jefferson County occupational taxes on behalf of their employees during the Refund Period (January 12, 2009 through August 13, 2009), so that the Special Master would receive employee specific data to issue employee occupational tax refund payments. These Data Forms were mailed to the employers on June 13, 2011, but some employers have not provided the Special Master with a Data Form on behalf of their employees.

If you have not received your occupational tax refund check, please contact the Special Master at 1-800-345-0837 as soon as possible. Failure to do so by December 31, 2012 will result in a loss of your ability to claim an occupational tax refund payment. To determine whether your employer submitted a Data Form containing your employee data so that your refund already was paid, you may look at the refund website at www.jeffcoocctax.com, or you may contact the Special Master at 1-800-345-0837.

If your employer did not submit a Data Form and you paid Jefferson County, Alabama occupational taxes for any portion of the period from January 12, 2009 through August 13, 2009, or had such occupational taxes withheld from your paycheck, you must complete an Employee Claim Form (a copy of which can be obtained at www.jeffcoocctax.com) and the Employee Claim Form must be received by the Special Master no later than December 31, 2012. You may obtain an Employee Claim Form at the following website address - www.jeffcoocctax.com - or you may call the Special Master at 1-800-345-0837 to have an Employee Claim Form sent to you.

If you have any questions about this matter, visit the refund website at www.jeffcoocctax.com, or call the Special Master at 1-800-345-0837.

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On May 19, 2011, the Honorable David A. Rains of DeKalb County, Alabama, presiding over this case (Edwards, et al. v. Jefferson County Commission, et al.) in Jefferson County Circuit Court, Alabama, entered an Order ruling, among other things, that $31,416,169.16 (less attorneys’ fees and expenses of Class Counsel and the Representative Awards) shall be refunded by the Special Master to the Class Members who paid the Jefferson County occupational taxes. This refund equals approximately 83% of those tax payments (tax payments minus a pro rata share of attorneys’ fees, expenses and Representative Awards). By separate Order, the Court authorized the Special Master to provide an Employee Refund Data Form to all employers that remitted Jefferson County occupational taxes during the Refund Period (January 12, 2009 through August 13, 2009), and this was done on June 13, 2011. At this time, in order for a Class Member employee to receive their refund of Jefferson County occupational taxes, their employer is required to submit the Employee Refund Data Form to the Special Master providing him with employee data allowing the calculation of the refund due the employee. The current deadline for submission of the Employee Refund Data Form is October 17, 2011. As an incentive for employers to participate and submit an Employee Refund Data Form, and to pay for out-of-pocket postage expenses and copy charges, an Employer Expense Offset payment of 1.5% of the total net payments made to the employer’s employees will be paid to the employer as soon as practicable after the following two events have occurred: (1) the employer has supplied the Special Master with any data he requests from them in order to calculate the Employer Expense Offset payment; and (2) the amount of refunds to be paid to each Class Member has been determined.

On August 9, 2011, the Court approved a $6.5 Million Settlement by the Settlement Subclass (see definition, below) with the Defendants of all the remaining unresolved issues concerning the potential collection of occupational, license, or privilege taxes retroactively by Jefferson County for the Refund Period (or any part of that period). Settlement Subclass members had the option of opting out of the Settlement and receiving a refund of 100% of the occupational, license, or privilege taxes paid for the period in question, less any attorneys’ fees, expenses, and Representative Awards, but Jefferson County will NOT waive, forgo, or withdraw its claims of a right to pursue retroactive collection of occupational taxes for the period in question. A total of 913 members of the Settlement Subclass opted out of the Settlement. The details of the Settlement are contained in the Stipulation and Agreement of Compromise, Settlement and Release on this Home Page.

On September 15, 2011, the Court approved the first batch of employee occupational tax refund checks, representing 32,393 checks totaling $2,040,245.07, and being 16.5% of the estimated number of employees due a refund. The Special Master will strive to issue a batch of employee occupational tax refund checks every 2-3 weeks.

Links to important documents are below:

Order Establishing an April 30, 2014 Bar Date for Class Members to Claim their Refund Payment (4-6-14)

Special Master's Rule 53 Report Recommending Cy Pres Awards (11-13-13)

Special Master's Rule 53 Report Reviewing Potential Cy Pres Recipient Applications (10-4-13)

Memorandum Summarizing September 9, 2013 Potential Cy Pres Applicant Question and Answer Call (9-11-13)

Special Master's Affidavit in Proof of Class Member and Potential Cy Pres Recipient(s) Notice of Proposed Cy Pres Distribution of Refund Surplus (9-3-13)

Order Approving the Special Master's Proposed Class Member and Potential Cy Pres Recipient(s) Notice, Potential Cy Pres Recipient(s) Request for Applications and Claims Administration Winding-Up Budget and Setting Fairness Hearing (8-14-13)

Jefferson County Occupation Tax Refund Case Press Release and Legal Notice to Class Members and Potential Cy Pres Recipients of Proposed Cy Pres Distribution of Refund Surplus

Refund Surplus Cy Pres Application

Cy Pres Distribution Request for Applications

Special Master's Rule 53 Report Submitting for Consideration by the Court the Proposed Class Member and Potential Cy Pres Recipient(s) Notice, Potential Cy Pres Recipient(s) Request for Applications and Claims Administration Winding-Up Budget (8-8-13)

Order Approving the Special Masters Recommended use of Anticipated at Least $1.5 Million Refund Surplus (7-18-13)


Special Master's Rule 53 Report Proposing to Use Anticipated $1.5 Million or More Refund Surplus of the $31,416,169.16 Refund Account for Cy Pres Relief Consisting of a Donation to One or More Qualifying 501(C)(3) Organizations (7-16-13)

Jefferson County Occupation Tax Press Release and Legal Notice (6-9-13)

Order Establishing a Jefferson County Occupation Tax Refund Claims Bar Date (5-20-13)

Jefferson County Occupational Refund Case Press Release (10-21-11)

Order Extending Deadline for Employee Refund Data Forms (10-20-11)

Order Extending Deadline for Employee Refund Data Forms (9-15-11)

Order Approving Employee Occupation Tax Refund Check Payment Protocols and the Issuance of Batch I of Employee and Employer Checks (9-15-11)

Final Order and Judgment (8-9-11)


Order Approving Attorney Fees, Class Reprsentative Incentive Awards, and Reimbursement of Expenses (8-9-11)

Order Extending Deadline for Employee Refund Data Forms (7-18-11)


Settlement Subclass Definition


Class Notice Package:
    Employer Letter
    Employee Refund Data Form
    Short Form Class Notice
    Long Form Class Notice
    Opt Out Form

Stipulation and Agreement of Compromise, Settlement and Release

Stipulation and Agreement of Compromise, Settlement and Release (Exhibit A)

Stipulation and Agreement of Compromise, Settlement and Release (Exhibits B & C)

Preliminary Approval Order (05-19-11) 

Order Disbursing Escrow Funds Pursuant to Alabama Supreme Court Mandate (05-19-11)

Order of January 12, 2009 


This website has been created by the Settlement Administrator pursuant to the Stipulation and Agreement of Compromise, Settlement and Release as preliminarily approved by Order of the Court. On the Home Page, you will find the Class Notice Package to potential claimants, which you can download and print. We also provide Settlement Administrator contact information and answers to frequently asked questions. If you need further information, please call us toll free at 1-800-345-0837.