Each person engaging or continuing in the business of leasing or renting tangible personal property subject to the rental tax shall add to the rental price and collect from the renter or lessee the amount of tax owed by such renter or lessee. It shall be unlawful for any person engaging or continuing in the business of leasing or renting tangible personal property subject to the rental tax to fail or refuse to (1) add the rental tax to the rental price, and (2) collect from the lessee or renter the amount of tax required to be added to the rental price. It shall be unlawful for any person engaging or continuing in the business of leasing or renting tangible personal property subject to the rental tax authorized to be levied by this part 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 such tax. The rental tax authorized by this part shall conclusively be presumed to be a direct tax on the retail consumer, precollected for the purpose of convenience only.
Structure Code of Alabama
Chapter 51 - Montgomery County.
Section 45-51-243 - Legislative Findings.
Section 45-51-243.01 - Definitions.
Section 45-51-243.02 - Levy of Tax; Rates; Applicability; Disposition of Funds.
Section 45-51-243.03 - Exemptions.
Section 45-51-243.04 - Addition of Tax to Rental Price; Collection.
Section 45-51-243.05 - Administration, Enforcement, and Collection of Tax.
Section 45-51-243.06 - Taxes Constitute Debt; Employment of Special Counsel.
Section 45-51-243.07 - Payment of Taxes; Reports.
Section 45-51-243.08 - Credit Collections.
Section 45-51-243.09 - Recordkeeping.
Section 45-51-243.10 - Return Required After Sale or Quitting of Business; Successor Obligations.
Section 45-51-243.11 - Effective Date of Levy; Terms of Resolution.
Section 45-51-243.12 - Construction and Application.
Section 45-51-243.13 - Use of Proceeds.
Section 45-51-243.14 - Personal Gain From Expenditures by Public Officials, etc., Prohibited.