The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business or business entity subject to this Chapter shall be personally and individually liable, both jointly and severally, for any fee or tax required to be withheld from compensation paid or payable to one or more employees of the business or business entity and the other taxes and fees imposed by this Chapter and neither the corporate dissolution or withdrawal of the business or business entity from the City, nor the cessation of holding any corporate office, shall discharge that liability; provided that, the personal and individual liability shall apply to each and every person holding the corporate office at the time the fee or tax becomes or became obligated. No person shall be personally and individually liable under this Chapter unless such person had authority to collect, truthfully account for, or pay over the fee or tax imposed by this Chapter at the time that the fees or taxes imposed by this Chapter become or became due.
(Ord. BG2020-23, 9/1/2020)