3-44-040  Liability for payment.
   The ultimate incidence and liability for payment of the tax herein levied is to be borne by the retail purchaser of alcoholic beverages. It shall be a violation of this chapter for a retail alcoholic beverage dealer to fail to include the tax imposed herein in the sale price of the alcoholic beverage, or to otherwise absorb such tax.
(Prior code § 200.11-4; Added Coun. J. 5-14-86, p. 30004)