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A tax due and unpaid under this subchapter shall be a debt due 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 in the county wherein such property is located before a deed therefor to such purchaser is delivered for record to the Clerk of the county court of such county.
(Prior Code, § 711.27)
(A) Any person exercising any privilege taxable under this subchapter who shall sell out his or her business or stock of goods, or shall cease doing such business, shall file the return prescribed by § 38.018 and remit the entire tax that may be chargeable against him or her because of all business done, within 30 days after selling out his or her business or stock of goods, or ceasing to do such business.
(B) The successor in business of any such person shall withhold so much of the purchase money as will satisfy the taxes and penalty which may be due until the former owner shall produce a receipt from the City Treasurer evidencing the payment of such taxes and penalty. If the purchaser of a business or stock of goods shall fail to withhold purchase money as above provided, and the taxes and penalty shall remain unpaid after expiration of the 30-day period allowed for payment thereof, he or she shall be personally liable for the payment of all such taxes and penalty, and the same shall be recoverable by the City Treasurer as provided by § 38.028.
(Prior Code, § 711.29)
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