Any person contracting with a person engaged in a business or service taxed under this article shall withhold payment, in sufficient amount to cover taxes assessed by this article, in the final settlement of such contracts until the receipt of a certificate form the Director of Finance by appropriate legal proceedings.
If any person shall fail to withhold as provided herein, he may be personally liable for the payment of all such taxes, and the same shall be recoverable by the Director of Finance by appropriate legal proceedings.
(Ord. 1-7-03.)