Title 45

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…

(a) This chapter endeavors to add to the Code of Alabama 1975, all Etowah County local laws enacted after 1978 and all Etowah County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable…

(a) Notwithstanding any other provision of law, in Etowah County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected by the county commission and distributed as provided in subsection (b). (b) The entire amount of tax shall be paid to the Etowah County Commiss…

(a) The voters of any municipality within Etowah County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the municipality, by resolution, may call an election fo…

(a) The voters in the unincorporated area of Etowah County may authorize the sale of alcoholic beverages within the unincorporated area of the county on Sunday by an election pursuant to this section, in the following manner: The county commission, by resolution, may call an elec…

(a) This section shall be operative only in Etowah County. (b) There is created the Etowah County Library Committee which shall have all authority as to the expenditure of funds received from the one cent ($.01) sales tax which is provided by Section 45-28-244.01. The funds shall…

(a) There is hereby established a school board for the City of Attalla, Alabama, which board shall be called the Attalla Board of Education. The members of such board shall be elected by vote of the qualified electors of the City of Attalla, Alabama, as hereinafter provided. The …

Each member of the Attalla City Board of Education shall receive an expense allowance in the amount of three hundred dollars ($300) per month. This expense allowance shall be in addition to any other compensation provided by law. (Act 2000-580, p. 1067, §1.)

The Chair of the Attalla Waterworks Board shall be entitled to compensation in the amount of three hundred dollars ($300) per month. The board members of the Attalla Waterworks Board shall be entitled to compensation in the amount of two hundred dollars ($200) per month. (Act 200…

Any bank, whether incorporated or unincorporated, within the state, now or hereafter situated in, or having a branch in, Etowah County, shall have the power to establish, maintain, and operate within the limits of the county, where a place of business of such bank is situated, on…

Effective at the expiration of the present term of office of the municipal board of commissioners, the salary of the mayor or chair of the board of commissioners shall be thirty-two thousand one hundred dollars ($32,100) per annum and the salary of each associate commissioner sha…

Each member of the Gadsden City Board of Education shall receive an expense allowance in the amount of three hundred dollars ($300) per month. This expense allowance shall be in addition to any other compensation provided by law. (Act 2000-581, p. 1068, §1.)

(a) Pursuant to Amendment 659 to the Constitution of Alabama of 1901, now appearing as Section 104.01 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the Gadsden City Council shall call an authorizing referendum election regarding changing the Ga…

If the majority of electors voting pursuant to Section 45-28A-41.20 vote in favor of changing to an elected board, an elected board of education for the City of Gadsden shall be established. The board shall be called the Gadsden City Board of Education. The board shall be compose…

A member shall reside in the City of Gadsden and in the district the member represents during the entire term of office. If the boundaries of a city council district change, the corresponding board of education district shall automatically change accordingly for the next election…

A candidate for each place on the board of education shall be at least 21 years of age, a resident of the respective district for at least one year immediately preceding the deadline date for qualifying as a candidate, and shall not have a record of conviction for any crime invol…

(a) The election to elect the initial members of the board of education shall be held at a special election called by the Gadsden City Council as soon as practicable. The next election to elect the members of the board of education shall be held at the same time as the election t…

(a) Upon the assumption of office of the initially elected members of the board of education, the Gadsden City Board of Education as provided in this subpart shall be constituted and the terms, powers, duties, responsibilities, and emoluments of office of the prior members of the…

A vacancy on the board of education shall be filled by appointment by a majority of the remaining members of the board of education for the unexpired term. If the vacancy is not filled by the remaining members of the board of education within 60 days, the city council, or a desig…

The compensation for each member of the board of education, including the chair, shall be six hundred dollars ($600) per month payable from city school system funds. The board may adjust such compensation for succeeding terms of office. (Act 2018-565, §8.)

An annual audit of the financial records of the city school system and of the board of education shall be conducted by a reputable certified public accountant or auditing firm as selected by the board. The audit results shall be made a matter of public record. All monies of the s…

Any member of the board of education who fails to attend more than two regularly scheduled monthly board meetings without an authorized excused absence as recognized by the board through written policy shall receive a written request from the city superintendent of education to a…

The chair of the board shall have all of the following duties: (1) To preside over all board meetings. (2) To set the meeting dates and times of all board meetings consistent with state law. The chair shall endeavor to set meeting times at a time which will afford citizens the be…

This subpart shall be applicable only to cities having populations of not less than 50,000 nor more than 100,000 inhabitants according to the 1950 or any subsequent decennial census of the United States. (Acts 1951, No. 671, p. 1158, §1.)