3-43-040 Liability for payment.
   The ultimate incidence and liability for payment of the tax herein levied is to be borne by the purchaser of bottled water. It shall be a violation of this chapter for a retail bottled water dealer to fail to include the tax imposed herein in the sale price of the bottled water, or to otherwise absorb such tax.
(Added Coun. J. 11-13-07, p. 15814, § 2)