The Jefferson County Commission today approved a resolution supporting the Association of County Commissions of Alabama’s stance against changes to Alabama’s Simplified Seller Use Tax program, which governs the distribution of online taxes.

The ACCA has encouraged the Alabama Legislature to oppose any legislative changes that would disrupt the SSUT program’s operations or call the program’s constitutionality into question.

“There’s an old saying that if it’s not broken, don’t try to fix it,” Commission President Jimmie Stephens said. “These dollars are being collected and distributed according to the state law, and our resolution is in support of that and represents the county’s position throughout the state.”

Mountain Brook recently joined Tuscaloosa in a lawsuit seeking a change in the SSUT program, which distributes taxes collected from online purchases to municipalities based on population.

Commissioners recently passed the fiscal 2026 budget, which included $2 million in SSUT money. That money was earmarked for things the county annually funds.

The annual Magic City Classic tops the list with a $400,000 allocation.

Zoning Plan Approved

Earlier in Thursday’s meeting, commissioners passed the zoning overhaul they discussed Tuesday.

“This wasn’t just a zoning ordinance update,” Development Director Josh Johnson said. “It was basically a rewrite in a lot of ways.”

The rewrite added terms such as accessory dwelling units (ADU) and “granny flats,” mixed residential zoning, workforce housing, cottage courts and village districts to the county vocabulary.

The plan said the county aims to limit suburban sprawl by focusing on residential development on large-lot estates and medium density. It also aims to allow medium-density residential developments near major employment areas and transportation and employment assets.

Among other things, Johnson said the plan aims to leverage proposed interchanges of the planned Northern Beltline.

Responding to a question from Lashunda Scales, Johnson said the plan included the involvement of Jeff Traywick, the economic development professional in the county manager’s office. Scales’ district includes the U.S. 78 corridor, along which Forestdale, an area for which she often advocates, is located.

“The declination that you see along Highway 78 and some other parts of the county is (an illustration) of people not being heard,” Scales said. “I want to make sure we’re in concert together in working to ensure that all of Jefferson County is receiving the benefit.”

Stephens said the county received input from the Greater Birmingham Area Homebuilders Association, which largely agrees with the plan. The key, he said, is making sure provisions are in place to redevelop areas that are beginning to go down.

“We necessarily do not have to go cut down a bunch of trees to put in a development,” he said. “It’s better to redevelop and to reinvigorate an area that is going down. That’s something that we need to work with our economic development team, our infrastructure team … and our development team to make sure they work in coordination to get this done.”