Richards v. Jefferson County

I respectfully dissent from the majority’s denial of the petition for a writ of mandamus filed by Jefferson County, the Birmingham-Jefferson Civic Center Authority, and Randy Godeke, director of revenue for Jefferson County, who are the defendants in a lawsuit pending in the Jefferson Circuit Court. The lawsuit is a class action in which the plaintiffs challenge the constitutionality of an occupational tax levied by Jefferson County on all persons who earn wages in Jefferson County and who are not otherwise required to pay a business license tax. The plaintiffs seek a $300 million refund of…