The taxes imposed by this Chapter shall be a lien upon all of the property of any person required to collect and pay or to pay the same. If he shall sell out or quit his business, such person shall be required to make out the return provided for under this Chapter within thirty (30) days after the date of sale of such business or retirement therefrom. His successor in business shall be required to withhold a sufficient amount of the purchase money to cover the amount of the taxes so collected and unpaid, together with interest, if any, until such time as the former owner shall produce a receipt from the Director showing that the taxes have been paid, or a certificate that no taxes are due.
If the purchaser of a business shall fail to withhold purchase money as above provided, and the taxes so collected shall be due and unpaid after the thirty-day period allowed, he shall be liable for the payment of the taxes collected and unpaid on account of the operation of the business by the former owner, together with interest, as provided by this Chapter.
The lien for unpaid taxes herein imposed shall not become effective until such time as the Director shall certify to the Cuyahoga County Auditor the amount of taxes delinquent, and until such certification is placed on record by the County Recorder in a book maintained for that purpose.
(Ord. 850-47. Passed 11-6-47.)