Section 45-27-244.36 – Books, Records, and Blanks.
Section 45-27-244.36 Books, records, and blanks. The Comptroller, the State Department of Revenue, and the State Department of Finance shall furnish the Tax Collector of Escambia County all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, tax collectors, revenue commissioners, or license commissioners in […]
Section 45-27-244.37 – Fees and Commissions.
Section 45-27-244.37 Fees and commissions. The tax collector shall receive for the assessing and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles the same fees charged and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners, or license […]
Section 45-27-244.39 – Implementation.
Section 45-27-244.39 Implementation. The implementation of this subpart shall become effective when the county commission receives a letter from the tax collector stating that all equipment is in place and the tax collector is ready to commence collection of the taxes pursuant to Section 45-27-244.30. (Act 96-46, 1st Sp. Sess., p. 58, §10.)
Section 45-27-244.05 – Receipt of Application.
Section 45-27-244.05 Receipt of application. All applications for motor vehicle tags or decals by mail, together with the correct amount of taxes and fees due thereon, must be received by the judge of probate not later than the 20th day of the renewal month. (Act 81-1040, p. 241, §6.)
Section 45-27-244.06 – Mail Order Fee.
Section 45-27-244.06 Mail order fee. The judge of probate shall charge and collect an additional fee of one dollar ($1) for each motor vehicle license tag or decal issued by mail. This fee shall be paid with the mailed request for license tags or decals. Such additional fee shall be paid by the judge of […]
Section 45-27-244.07 – Registration Forms.
Section 45-27-244.07 Registration forms. All the registration forms necessary in the administration of this subpart shall be furnished by the State Department of Revenue. (Act 81-1040, p. 241, §8.)
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 […]
Section 45-27-244.30 – Assessment and Collection of Taxes.
Section 45-27-244.30 Assessment and collection of taxes. The Tax Collector of Escambia County shall perform all duties relative to the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia County which the judge of probate and the tax assessor are required under the […]
Section 45-27-244.31 – Bond of Tax Collector.
Section 45-27-244.31 Bond of tax collector. Before entering upon the additional duties imposed by this subpart, the tax collector shall execute an additional bond in a sum prescribed by the written recommendation to the tax collector from the Examiners of Public Accounts, giving as surety thereon a bonding company authorized to do business in this […]
Section 45-27-244.33 – Collection of Fees.
Section 45-27-244.33 Collection of fees. The tax collector shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Escambia County and shall […]