Title 45

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 st…

(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, a…

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 …

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 c…

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 …

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.)

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

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 con…

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.)

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 …

As used in this subpart, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Escambia County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63.…

(a) The Escambia County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county. (b) The gross receipts…

The tax levied by this subpart shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Escambia County and those sales and use taxes applicable only to Escambia County. (Act 2017-272, §4.)

Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful fo…

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 County…

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 …

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.)

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 dis…

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 municipal…

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 Escambia Coun…

(a) An amount equal to 10 percent of the total of all net funds received by Escambia County after June 1, 1989, and distribution of funds as provided in Section 45-27-246, from a severance tax or privilege tax on oil and gas under any general law, including Sections 40-20-1 throu…

The funds received by Escambia County prior to June 1, 1989, from severance tax or privilege tax on oil and gas under any general law, including Sections 40-20-1 through 40-20-13, or any local law whatsoever, and deposited in the county treasury designated as the Escambia County …

The remainder of all revenues paid to Escambia County pursuant to any severance tax or privilege tax on oil and gas, under any general or local law whatsoever, not otherwise herein allocated, distributed, or designated shall be deposited in the county general fund for the general…

(a) The Legislature recognizes that there has been a certain windfall to Escambia County paid during the fiscal year 1983-84 and arising under the oil and gas severance tax levied under provisions of Section 40-20-2, and distributed under Section 40-20-8. The legislative intent o…

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.)

(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 busines…

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 sale, s…

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 appl…

(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.…

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 Cig…

(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 and …

(a) The governing body of the county may adopt rules and regulations governing the collection of the tax imposed by this subpart in order to more effectually carry out the terms and provisions of this subpart, but it shall not have the right to alter or change the distribution of…

(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 a seller in a…

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, …

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 be paid …

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.)

(a)(1) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco in Escambia County a county privilege, license, or excise tax up to three cents ($0.03) for each package of cigarettes, made of tobacco or any s…

(a) The Escambia County Commission may employ one or more individuals to act as inspector or inspectors and otherwise to assist the judge of probate in the enforcement of the county’s beer tax. (b) Expenses incurred pursuant to subsection (a), including salaries, shall not exceed…