3.24.220 Successor's liability--Withholding by purchase.
   If any operator liable for any amount under this chapter sells out his or her business or quits the business, his or her successor or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the tax administrator showing that it has been paid or a certificate stating that no amount is due. (Ord. 3 § 1 (part), 1991: prior code § 3.24.220)