§ 4.04.140. Retailers to add tax—Tax as part of price.  


Latest version.
  • Retailers shall add the tax imposed by this chapter or the average equivalent thereof to the sale price or charge, showing such tax as a separate and distinct item, and when added, such tax shall constitute a part of such price or charge and shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts.

(Code 1981, § 2-4-13(B); Code 1993, § 4.04.140)