Chapter 3 ALCOHOLIC BEVERAGES*

Section 3-208 Persons liable for tax.

     (a)    The taxes imposed by this division are upon the purchaser  and shall be collected by the  licensee from the purchaser. Therefore, the licensee shall collect the tax imposed by this division  from the purchaser and shall pay such taxes over to the city as provided in this division.

     (b)    The licensee shall, as far as practicable, add the amount of the tax imposed to the sales price or charge, which shall be a debt from the purchaser to the licensee, until paid, and shall be  recoverable at law in the same manner as other debts. Any licensee who shall neglect, fail, or refuse to collect the tax upon any, every and all retail sales made by him, or his agents, or  employees, of alcoholic beverages, as defined in this division, which are subject to the tax imposed by this division, shall be liable for and pay the tax himself.

     (c)    A licensee shall not advertise or hold out to the  public, in any manner, directly or  indirectly, that he will absorb all or any part of the tax, or that he will relieve the purchaser of the  payment of all or any of the tax.

     (d)    If any licensee liable for any tax levied shall sell out his business or stock of goods, or shall  quit the business, he shall make a final return and payment within fifteen (15) days after the date  of  selling or quitting the business.

 (Code 1958,   5-79)