Whenever any person required to collect and pay to the town a tax under this subchapter shall cease to operate or otherwise dispose of his or her business, any tax payable to the town shall become immediately due and payable through that date, and the person shall make a report and remittance thereof within 10 days of that date.
(1997 Code, § 62-117) (Ord. passed 6-8-2004) Penalty, see § 10.99