Most federal judges don't pay county tax
Most of Birmingham's federal judges are following the lead of U.S. District Judges William Acker and U.W. Clemon
by failing to pay Jefferson County's occupational tax, according to county officials.
The U.S. Supreme Court ruled against Acker and Clemon, who have waged a prolonged court battle to avoid paying
the tax since its 1987 inception. The two argued that the tax was unconstitutional when applied to the federal
judiciary. They have not paid the county a dime toward their tax bill.
In 1999, seven of the 17 federal judges signed a friend of the court brief to the U.S. Supreme Court, supporting
Acker's and Clemon's arguments against paying the 0.5 percent tax on their wages.
"The only people working in Jefferson County who are not currently paying the occupational tax are the federal
judges," said Jeff Sewell, an assistant county attorney who successfully argued the Supreme Court case against
Acker and Clemon.
