(a) The taxes imposed by this chapter shall be a lien on all of the property of any person required to collect and pay or to pay the same. If he shall sell his business or shall quit business, such person shall be required to make out the return provided for under this chapter within 30 days after the date of sale of such business or retirement therefrom, and his successor in business shall be required to withhold a sufficient amount of the purchase money to cover the amount of such taxes so collected and unpaid, together with interest, if any, until such time as the former owner shall produce a receipt from the Tax Administrator showing that the taxes 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 so collected shall be due and unpaid after a 30-day period allowed, he 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, provided by this chapter.
(c) The lien for unpaid taxes herein imposed shall not become effective until such time as the Tax Administrator shall certify to the County Auditor of Clermont County the amount of taxes delinquent, and such certification is placed on record by the County Recorder in a book maintained for that purpose. (Ord. 2000-25. Passed 4-18-00.)