2.12.095 DUTY AND LIABILITY OF OPERATOR'S SUCCESSOR.
   .010   Any operator liable for any Tax who sells or otherwise disposes of a hotel, and the operator's successor, shall notify the License Collector of the date of sale at least thirty days prior to the date of the sale or, if the agreement to sell or otherwise dispose of the hotel was made less than thirty days prior to the date of the sale, immediately. The successor shall withhold from the operator for the account of Anaheim a portion of the purchase price sufficient to pay the amount of the Tax owed to Anaheim until the operator secures a written "Transient Occupancy Tax Clearance Certificate" from the License Collector stating that no Tax is due from the operator through the date of the sale. If no Transient Occupancy Tax Clearance Certificate is presented by the operator to the successor within thirty days after the successor commences operation of the hotel, the successor shall immediately deposit with the License Collector the amount withheld from the purchase price Collector to be applied to the amount of the Tax owed by the prior operator.
   .020   If the successor fails to withhold the amount required by subsection 2.12.095.010, the successor is liable to Anaheim for payment of the Tax owed by the operator.
   .030   The License Collector shall, within thirty days of receipt of a written request for a Transient Occupancy Tax Clearance Certificate, either issue the Certificate or give written notice to the operator, with a copy to the successor, of the amount of Tax which must be paid to secure issuance of the Transient Occupancy Tax Clearance Certificate. The Transient Occupancy Tax Clearance Certificate shall be a defense, available solely to the successor and not the operator, to any claim the city may assert against the successor for Taxes owed by the operator.
   .040   Any operator from whom the successor has withheld and paid to the City a portion of the purchase price may challenge the City Auditor's determination pursuant to Section 2.12.060, by making application in writing for a hearing on the amount determined by the City Auditor within ten days of mailing by the License Collector. Following receipt of a timely request for hearing, the hearing provisions of Section 2.12.060 shall apply. (Ord. 5305 § 1 (part); May 27, 1992.)