If any person liable for the tax levied and imposed pursuant to this chapter sells his or her place of business where any admissions subject to tax was collected and received or required to be collected and received, the tax, interest and penalty imposed by this chapter shall become due and payable immediately within fifteen (15) days after the date of selling or quitting such business. Any successor owner shall withhold a sufficient amount of the purchase money to cover the amount of taxes, interest and penalties due and unpaid until the former owner produces evidence demonstrating that the taxes, interest and penalties have been paid. If the purchaser of the business fails to withhold purchase money, he or she shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid during operation of the place by the former owner.
(Ord. 187-2024. Passed 9-27-24.)