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Whenever a person required to collect the tax under this chapter quits or otherwise disposes of the business, any tax collected shall become immediately payable to the Director of Finance. If such tax is not remitted within 10 days after a sale or other disposal of the business, the purchaser or successor shall become liable to the City for such tax. [Ord. 3557 § 10, 2002; Ord. 3437 § 2, 2000; Code 1970 § 3.02.110.]