Alabama § 45-8-241.28 Failure to Include Tax; Absorption or Refund of Tax

Alabama Statutes

§ 45-8-241.28 — Failure to Include Tax; Absorption or Refund of Tax

Alabama § 45-8-241.28

JurisdictionAlabama

Title 45Local Laws

Ch. 8Calhoun County

Art. 24Taxation

Part 2Tax, General

Subpart 2Lodging Tax

This text of Alabama § 45-8-241.28 (Failure to Include Tax; Absorption or Refund of Tax) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-8-241.28 (2026).

Text

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.

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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.