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Section 45-27-246.01 – Distribution of Funds for County Purposes.

Section 45-27-246.01 Distribution of funds for county purposes. One-third of all net funds when received pursuant to Section 40-20-8(e), by Escambia County from the severance tax levied pursuant to Section 40-20-2, shall be paid and distributed among the incorporated municipalities of Escambia County on the basis of population, each municipality receiving the same percentage of […]

Section 45-27-247.11 – Exceptions.

Section 45-27-247.11 Exceptions. This subpart shall not apply to acts or transactions in interstate commerce; nor shall any provision hereof apply to any business conducted by or for the United States or any other government. (Act 1953, No. 565, p. 805, §12.)

Section 45-27-246.03 – Distribution of Funds to Escambia County General Fund.

Section 45-27-246.03 Distribution of funds to Escambia County General Fund. (a) An amount equal to 10 percent of the total of all net funds received by Escambia County after June 1, 1989, and distribution of funds as provided in Section 45-27-246, from a severance tax or privilege tax on oil and gas under any general […]

Section 45-27-246.30 – Trust Fund.

Section 45-27-246.30 Trust fund. (a) The Legislature recognizes that there has been a certain windfall to Escambia County paid during the fiscal year 1983-84 and arising under the oil and gas severance tax levied under provisions of Section 40-20-2, and distributed under Section 40-20-8. The legislative intent of this section is to establish a trust […]

Section 45-27-247 – Applicability.

Section 45-27-247 Applicability. This subpart shall apply in, and only in, Escambia County, Alabama; it does not alter or repeal any statute, but is in addition to and cumulative of laws now in effect. (Act 1953, No. 565, p. 805, §1.)

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 […]