Section 45-27-245.64 – Collection and Enforcement.
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall constitute a debt due Escambia County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. Escambia […]
Section 45-27-245 – Levy and Collection of Taxes on Gross Sales or Gross Receipts.
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to the provisions of Section 45-27-245.06, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of […]
Section 45-27-245.65 – Application of State Statutes.
Section 45-27-245.65 Application of state statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Escambia County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the […]
Section 45-27-245.01 – Applicability of State Provisions.
Section 45-27-245.01 Applicability of state provisions. The taxes levied in Section 45-27-245 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax statutes, except where inapplicable or where herein otherwise provided, including all provisions […]
Section 45-27-245.02 – Excise Tax on Storage, Use, Consumption of Tangible Personal Property.
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property. (a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia County of tangible personal property (not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, […]
Section 45-27-245.03 – Provision of State Use Tax Statutes Applicable.
Section 45-27-245.03 Provision of state use tax statutes applicable. The taxes levied by this subpart shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state use tax statutes except where inapplicable or where herein otherwise provided […]
Section 45-27-245.04 – Administration and Collection of Taxes.
Section 45-27-245.04 Administration and collection of taxes. All or any portion of the taxes levied within Sections 45-27-245 and 45-27-245.02 shall be administered and collected either by the State Department of Revenue, as provided for within Sections 40-12-6 and 40-12-7, or by such other collection agent, firm, or entity authorized to collect and disperse the […]
Section 45-27-245.05 – Disposition of Funds.
Section 45-27-245.05 Disposition of funds. The net proceeds of the taxes levied herein remaining after direct out-of-pocket collection costs are deducted shall be distributed as follows: (1) Eighteen percent of the net proceeds shall be paid into the county general fund for general county purposes. (2) Eighty-two percent of the net proceeds shall be divided […]
Section 45-27-245.06 – Prerequisite to Tax.
Section 45-27-245.06 Prerequisite to tax. The taxes levied in this subpart shall become operative only if the county commission repeals Escambia County Commission Resolution/Ordinance Number 3, adopted September 23, 1991. (Act 97-549, p. 962, §7.)
Section 45-27-244.08 – Alternative Procedures.
Section 45-27-244.08 Alternative procedures. The procedure authorized by this subpart for the payment of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance of license tags or decals is optional, and alternative to the procedure now provided by law. Each owner of a motor vehicle shall continue to have the […]