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.)
Section 45-27-246 – Distribution of Funds for Educational Purposes.
Section 45-27-246 Distribution of funds for educational purposes. One-third of all net funds when received pursuant to Sections 40-20-8(c)(3) and 40-20-8(c)(4), by Escambia County from the severance tax levied, pursuant to Section 40-20-2, shall be paid to the Escambia County Board of Education, to be used for educational purposes and to be distributed as follows: […]
Section 45-27-247.10 – Penalties.
Section 45-27-247.10 Penalties. No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall […]
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 45-27-246.02 – Distribution of Funds to Escambia County Industrial Development Authority.
Section 45-27-246.02 Distribution of funds to Escambia County Industrial Development Authority. An amount equal to one-tenth of the net funds received by Escambia County pursuant to Sections 40-20-1 through 40-20-13, for the general fund of the county or one hundred thousand dollars ($100,000) of the funds, whichever is the lesser, shall be appropriated by the […]