(a) All officers and agents making contracts on behalf of the City shall withhold payment in the final settlement of such contracts, until the receipts of a certificate from the City Clerk to the effect that all taxes levied or accrued under this article against the contractor with respect to such contracts have been paid.
(b) Any person contracting with a nonresident person engaged in a business or service taxed under this article shall withhold payment in sufficient amount to cover taxes assessed by this article in the final settlement of such contracts until the receipt of a certificate from the City Clerk to the effect that all taxes levied and accrued under this article against the contractor have been paid.
(c) If any person shall fail to withhold as provided herein, he shall be personally liable for the payment of all such taxes, and such taxes shall be recoverable by the City by appropriate legal proceedings.
(1975 Code Sec. 10-89, 10-90)