§ 45-54-242-53

Each person engaging or continuing within the county in a business thatis subject to the tax levied in Section 45–54–242.51, shall add to the salesprice or admission fee, and collect from the purchaser or the person paying theadmission fee, the amount due by the taxpayer on the sale or the admission. Itshall be unlawful for any person subject to the additional tax levied to failor refuse to add to the sales price or admission fee and to collect from thepurchaser or person paying the admission fee the amount of tax required to beadded to the sale or admission price and collected from the purchaser. Also, it shall likewise be unlawful forany person subject to the tax to refund or offer to refund all or any part ofthe amount of the tax collected or to absorb or advertise directlyor indirectly the absorption or refund of the tax orany portion of the tax.(Act 92–405, p. 831, § 4.)