§ 82.04.500. Tax part of operating overhead
It is not the intention of this chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the purchasers or customers, but that such taxes shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes shall constitute a part of the operating overhead of such persons.
[1961 c 15 § 82.04.500. Prior: 1935 c 180 § 14; RRS § 8370-14.]
Sections: Previous 82.04.4491 82.04.4492 82.04.4493 82.04.450 82.04.460 82.04.470 82.04.480 82.04.500 82.04.510 82.04.520 82.04.530 82.04.535 82.04.540 82.04.600 82.04.601 NextLast modified: April 7, 2009