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 45-27-247.10 – 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 45-27-247.11 – 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 45-27-247 – 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 […]
Section 45-27-247.04 – Use of Stamps; Records.
Section 45-27-247.04 Use of stamps; records. (a) It shall be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county to affix to each package of cigarettes sold or delivered in the county a stamp or stamps in the proper amounts as set forth in […]
Section 45-27-247.05 – Supply of Stamps; Forms and Supplies.
Section 45-27-247.05 Supply of stamps; forms and supplies. The Judge of Probate of Escambia County, Alabama, shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes in denominations as required under this subpart. Each such stamp shall have inscribed thereon the words, County of Escambia Cigarette […]
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 […]