(A) The taxes imposed by this subchapter shall be a lien on all of the property of any person required to collect and pay or to pay the same. If he or she shall sell out his or her business or shall quit business, that person shall be required to make out the return provided for under this subchapter within 30 days after the date of sale of the business, or retirement therefrom, and his or her successor in business shall be required to withhold a sufficient amount of the purchase money to cover the amount of the taxes so collected and unpaid, together with interest, if any, until the time as the former owner shall produce a receipt from the Village Clerk showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business shall fail to withhold purchase money as above provided, and the taxes so collected shall be due and unpaid after the 30 days period allowed, he or she shall be liable for the payment of the taxes collected and unpaid on account of the operation of the business by the former owner, together with interest, as provided by this chapter.
(B) The lien for unpaid taxes herein imposed shall not become effective until the time as the Village Clerk shall certify to the Auditor of Hamilton County the amount of taxes delinquent and the certification is placed on record by the County Recorder in a book maintained for that purpose.
(1995 Code, § 39.07) (Ord. 4-1948, passed 1-19-1948)