03Adding to Sales Price or Admission Fee; Collecting from Purchaser by Taxpayer.Each person engaging or continuing within that part of Russell Countyoutside the corporate limits of the Cities of Hurtsboro and Phenix City in abusiness subject to the taxeslevied in Section45–57–244 shall add to the salesprice or admission fee and collect from the purchaser or the personpaying the admission fee theamount due by the taxpayer on account of the taxes; and every registered sellershall likewise add to the sales priceand collect from thepurchaser the amount of any tax which the registered seller is required tocollect. It shall be unlawful for anyperson subject to the tax levied to fail or refuse to add to the sales price oradmission fee and to collect from the purchaser or person paying the admissionfee the amount herein required to be so added to the sales or admission priceand collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund oroffer to refund all or any part of the amount so collected or to absorb oradvertise directly or indirectly the absorption or refund of the tax or anyportion thereof.

on subject to the tax to refund oroffer to refund all or any part of the amount so collected or to absorb oradvertise directly or indirectly the absorption or refund of the tax or anyportion thereof. It shall likewise beunlawful for any registered seller to fail or refuse to add to the sales priceand to collect from the purchaser the amount of the tax imposed or to refund oroffer to refund or absorb, or to advertise directly or indirectly the absorptionof, the tax or any portion thereof.(Act 2000–787, p. 1847, § 4.)