reglab/housing_qa huggingface dataset:
AL Code § 45-27-244.39 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.39 - Implementation.

Section 45-27-244.39Implementation. 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.)
AL Code § 45-27-245.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1997 Tax.|Section 45-27-245.01 - Applicability of State Provisions.

Section 45-27-245.01Applicability of state provisions. 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 statutes, except where inapplicable or where herein otherwise provided, including all provisions of the state sales tax statutes for enforcement and collection of taxes. (Act 97-549, p. 962, §2.)
AL Code § 45-27-245.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1997 Tax.|Section 45-27-245.03 - Provision of State Use Tax Statutes Applicable.

Section 45-27-245.03Provision of state use tax statutes applicable. 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 except where inapplicable or where herein otherwise provided including all provisions of the state use tax statutes for enforcement and collection of taxes. (Act 97-549, p. 962, §4.)
AL Code § 45-27-245.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1997 Tax.|Section 45-27-245.04 - Administration and Collection of Taxes.

Section 45-27-245.04Administration and collection of taxes. 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 collect and disperse the same, as may from time to time be selected and approved by resolution given from the County Commission of Escambia County, Alabama, upon such terms as may be adopted within the resolution.  (Act 97-549, p. 962, §5.)
AL Code § 45-27-245.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1997 Tax.|Section 45-27-245.05 - Disposition of Funds.

Section 45-27-245.05Disposition of funds. 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 of the net proceeds shall be divided on a pro rata basis to the Escambia County Board of Education and the Brewton City Board of Education on the ratio of students in each system based on the first 40 days of average daily membership in each respective school system. (Act 97-549, p. 962, §6.)
AL Code § 45-27-245.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1997 Tax.|Section 45-27-245.06 - Prerequisite to Tax.

Section 45-27-245.06Prerequisite to tax. 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.)
AL Code § 45-27-245.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-27-245.30 - Applicability.

Section 45-27-245.30Applicability. This subpart shall apply only to Escambia County. (Act 2004-325, p. 552, §1.)
AL Code § 45-27-245.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-27-245.31 - Levy of Tax.

Section 45-27-245.31Levy 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 a sellers' use tax of three percent on business activity against gross sales or gross receipts of a business, as the case may be. In any police jurisdiction where a tax is currently being levied and collected by a municipality, the additional tax herein levied shall be at a rate equal to three percent reduced by the percent of the current levy. Sales of automobiles, agricultural equipment, forestry equipment, manufacturing equipment, and manufactured homes shall be exempt from the additional tax levied herein. (Act 2004-325, p. 552, §2; Act 2010-592, p. 1325, §1.)
AL Code § 45-27-245.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-27-245.32 - Imposition, Collection, and Enforcement.

Section 45-27-245.32Imposition, 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.)
AL Code § 45-27-245.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.60 - Definitions.

Section 45-27-245.60Definitions. 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. (Act 2017-272, §2.)
AL Code § 45-27-245.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.61 - Levy of Tax.

Section 45-27-245.61Levy of tax. (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 of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (Act 2017-272, §3.)
AL Code § 45-27-245.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.62 - Collection of Tax.

Section 45-27-245.62Collection of tax. 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.)
AL Code § 45-27-245.63 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.63 - Addition of Tax to Sales Price.

Section 45-27-245.63Addition of tax to sales price. 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 for any person subjected to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2017-272, §5.)
AL Code § 45-27-245.64 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.64 - Collection and Enforcement.

Section 45-27-245.64Collection and enforcement. 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 shall collect the tax, enforce this subpart, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in Escambia County. (Act 2017-272, §6.)
AL Code § 45-27-245.65 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.65 - Application of State Statutes.

Section 45-27-245.65Application of state statutes. 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 for failure to pay the tax, promulgating rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. Escambia County shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to Escambia County. All provisions of the existing sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and the administration and enforcement of this subpart, are incorporated by reference and made part of this subpart as if fully set forth herein. (Act 2017-272, §7.)
AL Code § 45-27-245.66 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2017 Tax|Section 45-27-245.66 - Disposition of Funds.

Section 45-27-245.66Disposition of funds. 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.)
AL Code § 45-27-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Division 1 - Severance Tax.|Section 45-27-246 - Distribution of Funds for Educational Purposes.

Section 45-27-246Distribution of funds for educational purposes. 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 distributed as follows: Each public board of education, now in existence or hereafter created in Escambia County, shall receive a pro rata share of the monies based upon the relation its average enrollment in its schools during the preceding school year bears to the average enrollment of all the public schools in Escambia County. (Act 82-744, 2nd Sp. Sess., p. 215, §1; Act 84-543, p. 1168, §1; Act 89-270, p. 424, §1.)
AL Code § 45-27-246.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Division 1 - Severance Tax.|Section 45-27-246.01 - Distribution of Funds for County Purposes.

Section 45-27-246.01Distribution of funds for county purposes. 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 municipality receiving the same percentage of these net funds as its population is of the total population of all incorporated municipalities within the county. The last federal decennial census of population, as officially revised or amended, shall be used in determining the percentages for the distribution of such net funds. The provisions of this section shall be retroactively effective upon the receipt of funds pursuant to Sections 40-20-2 and 40-20-8, respectively. (Act 82-744, 2nd Sp. Sess., p. 215, §2; Act 84-543, p. 1168, §1.)
AL Code § 45-27-246.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Division 1 - Severance Tax.|Section 45-27-246.02 - Distribution of Funds to Escambia County Industrial Development Authority.

Section 45-27-246.02Distribution of funds to Escambia County Industrial Development Authority. 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 County Commission from the county general fund to the Escambia County Industrial Development Authority, created by Article 9. Furthermore, the governing body of Escambia County may deposit directly into an account authorized by the Escambia County Industrial Development Authority on a monthly installment basis. The development authority may contract with any municipality in Escambia County for services it deems appropriate out of the funds allocated by this section. Any monies which are not expended by the authority by September 30 of each fiscal year shall be carried over from year-to-year by the authority and remain available for expenditure by the authority. (Act 82-744, 2nd Sp. Sess., p. 215, §3; Act 2020-188, §2.)
AL Code § 45-27-246.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Division 1 - Severance Tax.|Section 45-27-246.03 - Distribution of Funds to Escambia County General Fund.

Section 45-27-246.03Distribution of funds to Escambia County General Fund. (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 through 40-20-13, or any local law whatsoever, shall be deposited in the Escambia County General Fund. (b) The provisions of this section shall become effective immediately upon the first receipt of funds by Escambia County pursuant to Sections 40-20-2 and 40-20-8. (Act 82-744, 2nd Sp. Sess., p. 215, §4; Act 84-543, p. 1168, §1; Act 89-270, p. 424, §3.)
AL Code § 45-27-246.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Division 1 - Severance Tax.|Section 45-27-246.04 - Distribution of Funds From Escambia County Courthouse and County Jail Trust Fund.

Section 45-27-246.04Distribution of funds from Escambia County Courthouse and County Jail Trust Fund. 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 Courthouse and County Jail Trust Fund, shall be distributed as follows: (1) All the interest from such investment shall be deposited in the county general fund. (2) Up to five hundred thousand dollars ($500,000) of the principal shall be deposited in the county general fund. (3) The remaining principal shall be deposited as principal into the Escambia County Oil and Gas Severance Trust as established in Subpart 2. The earned interest that is generated by this transfer of principal shall be expended according to the provisions of Subpart 2. (Act 89-270, p. 424, §2.)
AL Code § 45-27-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247 - Applicability.

Section 45-27-247Applicability. 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.)
AL Code § 45-27-247.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247.01 - Definitions; Construction and Interpretation.

Section 45-27-247.01Definitions; 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 within the county. (b) The rules of construction and interpretation of statutes contained in Title 1 of the 1940 Code shall apply in the construction and interpretation of this subpart. (Act 1953, No. 565, p. 805, §2.)
AL Code § 45-27-247.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247.02 - Levy of Tax.

Section 45-27-247.02Levy 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 sale, storage, and delivery of cigarettes in the county: (1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each package containing 20 cigarettes or less. (2) All cigarettes made of tobacco or any substitute therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes. (3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each package containing more than 40 cigarettes. (Act 1953, No. 565, p. 805, §3.)
AL Code § 45-27-247.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247.03 - Tobacco Stamps.

Section 45-27-247.03Tobacco 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 steam. (Act 1953, No. 565, p. 805, §4.)
AL Code § 45-27-247.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247.05 - Supply of Stamps; Forms and Supplies.

Section 45-27-247.05Supply 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 Tax, but the words need not be arranged in the foregoing order and may be abbreviated. Likewise the Judge of Probate of Escambia County, Alabama, shall keep on hand an adequate supply of forms and other necessary supplies as may be required for the proper enforcement of this subpart, and all necessary forms and supplies other than the stamps herein mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act 1953, No. 565, p. 805, §6.)
AL Code § 45-27-247.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247.06 - Payment of License Tax; Commission.

Section 45-27-247.06Payment 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 and benefit the commission as hereinafter provided, shall, between the eleventh and twentieth of each month distribute the remainder of the proceeds of the tax in the following manner: Sixty percent to be prorated among the municipalities within the county upon the basis of the respective sales of cigarettes within each municipality during the preceding calendar month; and 40 percent to be prorated among the city and county boards of education for educational purposes on the basis of the previous year's net enrollment of pupils. (b) For his or her service as provided in this subpart the judge of probate shall be entitled to a commission of two and one-half per cent of the gross amount of taxes collected by him or her. (Act 1953, No. 565, p. 805, §7.)
AL Code § 45-27-247.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Division 1 - 1953 Tax.|Section 45-27-247.07 - Rules and Regulations; Funding.

Section 45-27-247.07Rules and regulations; funding. The governing body of the county is hereby given the right, power, and authority to promulgate and adopt rules and regulations governing the collection of the tax hereby imposed, if it is necessary so to do 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 the tax as herein provided for. The county governing body shall make available to the judge of probate ample funds from the county general fund for the purchase of stamps and other materials and supplies needed by the judge of probate for carrying out this subpart, and the county governing body may employ a person or persons at a salary or salaries and expenses of the person or persons so employed not to exceed the aggregate of four hundred fifty dollars ($450) per month from the funds derived from this subpart to act as inspector or inspectors and otherwise to assist the judge of probate in the enforcement of this subpart, and the salary or salaries and expenses shall be paid from the county general fund. However, the county general fund shall be reimbursed for all monies expended in connection with the administration and enforcement of this subpart as provided under Section 45-27-247.06. (Act 1953, No. 565, p. 805, §8; Act 84-566, p. 1187, §1.)