Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-41-244.51 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 taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-4-244.51 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales price or admission fee and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes 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 taxes or any portion thereof.
Structure Code of Alabama
Section 45-41-244.50 - Definitions.
Section 45-41-244.51 - Authorization of Levy - Sales Tax.
Section 45-41-244.52 - Authority of Levy - Use Tax.
Section 45-41-244.53 - Payment of Taxes; Reports.
Section 45-41-244.54 - Addition of Tax to Sales Price or Admission Fee.
Section 45-41-244.55 - Quarterly Returns.
Section 45-41-244.56 - Enforcement.
Section 45-41-244.57 - Applicability of State Provisions.
Section 45-41-244.58 - Cost of Collection.
Section 45-41-244.59 - Use of Proceeds.
Section 45-41-244.60 - Effective Date; Duration of Levy.
Section 45-41-244.61 - Amendment of Resolution.
Section 45-41-244.62 - Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.64 - Collection of Taxes; Proof of Payment.
Section 45-41-244.65 - Relation to State Statutes.
Section 45-41-244.66 - Fee for Collection.
Section 45-41-244.67 - Construction With Other Laws.
Section 45-41-244.68 - Effective Date and Duration of Taxes.