Each person engaging or continuing in a business subject to the taxauthorized by this subpart shall add to the sales price or admission fee andcollect from the purchaser or theperson paying the admission fee theamount due by the taxpayer becauseof the sale or admission. It shall be unlawful for any person subject to the tax 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 required to be addedto the sale or admission price. Itshall be unlawful for any person subject to the tax authorized by this subpartto refund or offer to refund all or any part of any amount collected or toabsorb or advertise directly or indirectly the absorption or refund of anyportion of the tax.(Act 2016–288, p. 723, § 5.)
Alabama Legal Code