The tax established by this article shall run with the business and any successor operator shall be responsible and liable for payment of any unpaid transient occupancy taxes attributable to the business prior to transfer of ownership, unless the successor operator has applied to the Tax Administrator for a tax clearance certificate pursuant to Cal. Rev. and Tax. Code § 7283.5 and has received from the Administrator a certificate indicating that no tax is due, owing, delinquent or attributable to the business prior to transfer of ownership.
(Ord. 1045-C-S, passed 4-12-05)