3.10.130 - Liability of successor for failure to withhold—Notice of amount due.

If the successor to the hotel fails to withhold a portion of the purchase price as required, he or she shall also, along with the seller, be liable for the payment of the amount required to be withheld, and any penalty. Within thirty days after receiving a written request from the successor for a tax clearance certificate, stating that no tax or penalty is due, the tax administrator shall either issue the certificate or mail notice to the successor at his or her address as it appears on the records of the tax administrator of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate.

(Ord. 591 §1(part), 2005).