Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-17-243.01 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales tax authorized to be levied in Section 45-17-243.01 to fail or refuse to add to the sales price and to collect from the purchaser the amount herein required to be so added to the sales 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 45-17-243 - Definitions.
Section 45-17-243.01 - Authorization of Levy of Sales Tax.
Section 45-17-243.02 - Authorization of Levy of Use Tax.
Section 45-17-243.03 - Sales Tax to Be Added to Sales Price.
Section 45-17-243.04 - Collection of Taxes.
Section 45-17-243.05 - Enforcement of This Act; Civil Suit; Taxes a Lien.
Section 45-17-243.06 - Applicability of State Sales and Use Tax Statutes.
Section 45-17-243.07 - Use of Proceeds.
Section 45-17-243.08 - Effective Date; Reduction in Rates of Taxes; Termination of Levy of Taxes.