(a) If the taxpayer is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable jointly and severally for any default on the part of the association or corporation.
(b) In the distribution of the property or estate of any person, all taxes due shall be paid from the first money available for distribution which by law the City shall have priority as to any other such claims and debts. Any person charged with administration or distribution of any such property shall be personally liable for any accrued or unpaid taxes chargeable against the person whose property or estate is being administered or distributed.
(c) The hotel operator shall not be held liable for failure to collect such tax if the hotel operator can by good and substantial evidence prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.
(Ord. 0-386. Passed 7-23-85.)