Section 26-52-508 - Collection of tax by sellers or admissions collectors(a) The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by: (1) The seller of tangible personal property, specified digital products, or a digital code;(2) The seller or collector of admissions to places of amusement, recreational, or athletic events;(3) The seller of privileges of access to or the use of amusement, entertainment, athletic, or recreational facilities; and(4) Any other person furnishing any service subject to the provisions of this chapter.(b) The taxes, penalty, and interest shall at all times constitute a prior, superior, and paramount claim as against the claims of unsecured creditors.(c) The seller or person furnishing the taxable service shall collect the tax levied from the purchaser.(d)(1) No tax is due on admission to a place of amusement, entertainment, recreation, or an athletic event for which no consideration is paid.(2) No tax is due on the access to or the use of an amusement, entertainment, athletic, or recreational facility for which no consideration is paid.Amended by Act 2019, No. 910,§ 3869, eff. 7/1/2019.Amended by Act 2017, No. 141,§ 36, eff. for tax years beginning on and after 1/1/2018.Acts 1941, No. 386, § 7; A.S.A. 1947, § 84-1908; Acts 2007, No. 154, §§ 5, 6; 2007, No. 181, § 26.