§ 45-57-244.03 — Adding to Sales Price or Admission Fee; Collecting from Purchaser by Taxpayer

Alabama § 45-57-244.03

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 57: Russell County
• Art. 24: Taxation
• Part 5: Tax, Sales and Use
• Subpart 1: Special County Tax Outside Corporate Limits of Hurtsboro and Phenix City

Text

Each person engaging or continuing within that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City in a business subject to the taxes levied in Section 45–57–244 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; and every registered seller shall likewise add to the sales price and collect from the purchaser the amount of any tax which the registered seller is required to collect. It shall be unlawful for any person subject to the tax levied to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sales or admission 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. It shall likewise be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the tax imposed or to refund or offer to refund or absorb, or to advertise directly or indirectly the absorption of, the tax or any portion thereof.

Legislative History

(Act 2000–787, p. 1847, § 4.)