(a) A tax due and unpaid under this article shall be a debt to the City. It shall be a personal obligation of the taxpayer and shall be a lien upon the property of the taxpayer; provided, that no such tax lien shall be enforceable against a purchaser, including lien creditor, for valuable consideration without notice, unless docketed in the office of the county court.
(b) Every general contractor contracting with a subcontractor subject to the Business and Occupation Tax imposed by Article 749 shall withhold payment, in the final settlement of such contract, of such sufficient amount as will, in such general contractor's opinion, be sufficient to cover such taxes, until the receipt of a certificate from the city recorder to the effect that said taxes imposed against such subcontractor have been paid or provided for. And any such general contractor failing to withhold as provided herein, shall be personally liable for the payment of such taxes attributable to the contract.
(6-27-77; 11-5-90)