Whenever any person required to collect and pay to the town a tax imposed by this subchapter shall cease to operate, go out of business, or otherwise dispose of his or her business, any tax then payable to the town shall become immediately due and payable, and such person shall immediately make a report and pay the tax due to the Treasurer.
(1998 Code, § 58-68) (Ord. O-1999-02, passed 6-8-1999; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999