Section 45-27-247.01 – Definitions; Construction and Interpretation.
Section 45-27-247.01 Definitions; construction and interpretation. (a) As used in this subpart, unless the context requires a different meaning, person includes a firm, corporation, club, partnership, company, trustee, agency, or association, or any agent, servant, employee, or officer thereof; seller means a person who is engaged in the business of selling, storing, or delivering cigarettes […]
Section 45-27-247.02 – Levy of Tax.
Section 45-27-247.02 Levy of tax. In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the […]
Section 45-27-247.03 – Tobacco Stamps.
Section 45-27-247.03 Tobacco stamps. The tax herein levied shall be paid through the use of stamps herein provided for. Stamps in denominations to the amount of the tax shall be affixed to each individual package of cigarettes. The stamps shall be affixed in such manner that their removal will require continued application of water or […]
Section 45-27-247.04 – Use of Stamps; Records.
Section 45-27-247.04 Use of stamps; records. (a) It shall be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county to affix to each package of cigarettes sold or delivered in the county a stamp or stamps in the proper amounts as set forth in […]
Section 45-27-247.05 – Supply of Stamps; Forms and Supplies.
Section 45-27-247.05 Supply of stamps; forms and supplies. The Judge of Probate of Escambia County, Alabama, shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes in denominations as required under this subpart. Each such stamp shall have inscribed thereon the words, County of Escambia Cigarette […]
Section 45-27-247.06 – Payment of License Tax; Commission.
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed by this subpart shall be paid to the judge of probate and the judge of probate, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, and after deducting for his or her own use […]
Section 45-27-247.07 – Rules and Regulations; Funding.
Section 45-27-247.07 Rules and regulations; funding. The governing body of the county is hereby given the right, power, and authority to promulgate and adopt rules and regulations governing the collection of the tax hereby imposed, if it is necessary so to do in order to more effectually carry out the terms and provisions of this […]
Section 45-27-247.08 – Stamps Required for Sale of Cigarettes.
Section 45-27-247.08 Stamps required for sale of cigarettes. (a) It shall be unlawful for any person to sell or offer for sale either at wholesale or retail in Escambia County, Alabama, any cigarettes on which the stamp or stamps as herein provided do not appear and the possession of cigarettes in Escambia County, Alabama, by […]
Section 45-27-245.66 – Disposition of Funds.
Section 45-27-245.66 Disposition of funds. All taxes collected under this subpart shall be remitted to Escambia County and deposited in the Escambia County General Fund to be used for general county purposes. (Act 2017-272, §8.)
Section 45-27-247.09 – Violations.
Section 45-27-247.09 Violations. A person who violates this subpart or any rule or regulation promulgated and adopted by the county governing body of Escambia County, Alabama, is guilty of a misdemeanor; and each day his or her violation continues shall constitute a separate offense. (Act 1953, No. 565, p. 805, §10.)