It shall be unlawful for any person, firm, or corporation engaged in or continuing within Calhoun County in any business for which a license or privilege tax is required by this subpart 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 subpart. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this subpart 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 45-8-241.20 - Levy of Tax; Exemptions or Exclusions.
Section 45-8-241.21 - Payment and Collection of Taxes.
Section 45-8-241.22 - Tax Due Dates; Gross Proceeds Statements.
Section 45-8-241.23 - Monthly Reports of Cash and Credit Businesses.
Section 45-8-241.24 - Tax Returns, Forms, and Remittances.
Section 45-8-241.25 - Records, Books, and Accounts.
Section 45-8-241.26 - Oaths; Perjury.
Section 45-8-241.27 - Inspection of Reports or Returns.
Section 45-8-241.28 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-8-241.29 - Enforcement of Collection of Taxes; Civil Suits; Special Counsel.
Section 45-8-241.30 - Application of Law and Statutes.
Section 45-8-241.31 - Charges for Collection of Taxes; Tourism and Convention Promotion.