Section 45-27-245.30 – Applicability.

Section 45-27-245.30 Applicability. This subpart shall apply only to Escambia County. (Act 2004-325, p. 552, §1.)

Section 45-27-245.31 – Levy of Tax.

Section 45-27-245.31 Levy of tax. In addition to all other taxes of every kind now imposed by law, there is levied in all areas of Escambia County, except within the existing corporate limits of the municipalities of Atmore, Brewton, East Brewton, Flomaton, Riverview, and Pollard a privilege or license tax, a consumers’ use tax, and […]

Section 45-27-245.32 – Imposition, Collection, and Enforcement.

Section 45-27-245.32 Imposition, collection, and enforcement. The additional taxes levied by Section 45-27-245.31 shall be imposed, collected, and enforced in the same manner and with exemptions from the taxes as provided in Subpart 1, commencing with Section 45-27-245. (Act 2004-325, p. 552, §3; Act 2010-592, p. 1325, §1.)

Section 45-27-245.33 – Disposition of Funds.

Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional privilege and license tax, consumers’ use tax, and sellers’ use tax levied by Section 45-27-245.31 shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected shall be distributed to the duly recognized volunteer fire departments or […]