Well, if it's a DBA or LLC, the people who own the business.
YES! Individual persons!
Taxes on businesses, and ALL of the costs they impose outside the taxes themselves, can accrue to any one or any combination of only three places.
1. They get passed on to customers in the price of the product or service the business provides.
2. The reduce the wages and benefits of the workers employed by the business.
3. The reduce the ROI to the stakeholders of the business.
That's it! No exceptions!
Edit to add: EVERYTHING a business has to pay out goes on the COSTS side of the ledger sheet and if you do not recover all of your costs and make a profit your business will eventually fail!~