Each person engaging or continuing within Clay County in a business subject to the tax levied in Section 45-14-243.02, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
Structure Code of Alabama
Section 45-14-243 - Applicability.
Section 45-14-243.01 - Definitions.
Section 45-14-243.02 - Levy of Tax; Exemptions.
Section 45-14-243.03 - Monthly Report.
Section 45-14-243.04 - Addition of Tax to Sales Price or Admission Fee.
Section 45-14-243.05 - Collection of Tax; Enforcement.
Section 45-14-243.06 - Applicability of Parallel State Provisions.
Section 45-14-243.07 - Charge for Collection; Disposition of Funds.