3.04.1060: TERMINATION, SALE OF BUSINESS; TAX WITHHELD:
If any retailer liable for any amount under the Relief Tax Ordinance sells out his business or stock of goods, or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Department showing that it has been paid or a certificate stating that no amount is due. (Ord. 106 §15(A), 1989)