Whenever any person, firm, corporation or association subject to the payroll and self-employment tax ceases to do business in the local transit area, due either to going out of business or to moving all of the business out of the local transit area, the person, firm or corporation shall file forthwith the payroll and/or self-employment tax return and pay the tax required by this chapter, regardless of the time of year. Taxes shall be due and payable only for the actual payroll expense for the part of the year during which the taxpayer did business in the local transit area. Each officer, partner or owner of any taxpayer failing to comply with the terms of this section shall be jointly and severally liable personally for any unpaid amounts of the tax due under this section. The personal liability provided in the preceding sentence shall not be applied to a person solely because of ownership of a minority of stock in a corporation or ownership of any minority interest not involving control of the business entity.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)