§ 45-54-242-84

Each person engaging or continuing within the county abusiness that is subject to the tax levied in Section 45–54–242.82, shall addto the sales price or admission fee, and collectfrom the purchaseror the person paying the admission fee,the amount due by the taxpayer on the sale or the admission. It shall beunlawful for any person subject to the additional tax levied to fail or refuseto add to the sales price or admission fee and to collect from the purchaser orperson paying the admission fee the amount of tax required to be added to thesale 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 94–86, p. 90, § 5.)