§ 33.124 DUTY OF SELLER GOING OUT OF BUSINESS.
   Whenever any person required to collect and remit to the county any tax imposed by this subchapter shall cease to operate or otherwise dispose of its business, any unpaid tax shall immediately become due and payable and such person shall immediately make a report of the taxes due and shall remit such taxes to the county.
(Ord. passed 1-13-2003)