Whenever any person required to collect and remit the tax imposed and levied by this subchapter shall go out of business, dispose of his business or otherwise cease to operate his business, all taxes due from such person shall thereupon be reported and remitted to the Commissioner.
(Ord. passed 6-10-1985; Am. Ord. passed 6-19-2007; Am. Ord. passed 8-13-2007; Am. Ord. passed 1-10-2012) Penalty, see § 33.999