(a) The taxes and other charges imposed by this chapter shall be a lien upon all the property of any person required to collect and pay or to pay the same. If such person shall sell out or quit business, such person shall be required to make out the return provided for in this chapter within thirty (30) days after the date of sale of such business or retirement therefrom, and the successor in business shall be required to withhold a sufficient amount of purchase money to cover the amount of said taxes and other charges collected and unpaid, together with penalties, if any, until such time as the former owner shall produce receipt from the Treasurer showing that the taxes and any other charges have been paid, or a certificate that no taxes are due.
(b) If the purchaser of a business shall fail to withhold purchase money as above provided, and the taxes and other charges so collected shall be due and unpaid after the thirty-day period allowed, the purchaser shall be liable for the payment of the taxes and other charges collected and unpaid on account of the operation of the business by the former owner, together with interest, as provided by this chapter.
(c) The lien for unpaid taxes and other charges imposed herein shall not become effective until such time as the Finance Director certifies to the County Auditor of Franklin or Fairfield County the amount of taxes delinquent, and such certification is placed on record by the County Recorder of said county in a book maintained for that purpose.
(Ord. 18-017. Passed 9-4-18.)