Whenever any person required to remit taxes imposed under this chapter quits business or otherwise disposes of his business, such person shall immediately make a return and remit the tax due. If such remittance is not made by such person within ten days from the date of such sale, exchange or disposal, the purchaser or successor to such business shall thereunder become liable for the payment of the full amount of the tax.
(Ord. 106. Passed 5-14-57.)