It shall be unlawful for any person, firm, or corporation engaged in or continuing within Cullman County in any business for which a license or privilege tax is required by this part to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same.
Structure Code of Alabama
Section 45-22-242 - Levy of Tax.
Section 45-22-242.01 - Collection of Tax.
Section 45-22-242.02 - Filing of Monthly Report and Payment.
Section 45-22-242.03 - Cash and Credit Business.
Section 45-22-242.04 - Annual Report.
Section 45-22-242.05 - Preservation and Examination of Records.
Section 45-22-242.06 - Perjury.
Section 45-22-242.07 - Inspection of Reports or Returns.
Section 45-22-242.08 - Failure to Add Tax to Service Price.
Section 45-22-242.09 - Enforcement.
Section 45-22-242.10 - Application of State Statutes.
Section 45-22-242.11 - Charge for Collection; Disposition of Funds.