**************************************************************************************************************

LIST OF NON-COMPLIANT EMPLOYERS

EMPLOYEES - CLICK ON THIS LINK TO SEE IF YOUR EMPLOYER HAS NOT TIMELY SUBMITTED YOUR EMPLOYEE DATA TO ASSIST YOU IN OBTAINING YOUR REFUND OF JEFFERSON COUNTY OCCUPATIONAL TAXES

EMPLOYERS - If you are an employer, and your company name is on the list, and you have previously complied and remitted your Employee Refund Data Form, please call us at (800) 345-0837 or (205) 716-3000.  Please note that the list is as of a certain date, and many employers may have now already submitted the form.  We try to update the list frequently.

NON-COMPLIANT EMPLOYERS (as of January 6, 2012)

**************************************************************************************************************

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:

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