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The term "successor" means any person who, directly or indirectly purchases or succeeds to the business or portion thereof, or the whole or any part of the stock of goods, wares, merchandise, fixtures or other assets, or any interest therein of a taxpayer quitting, selling out, exchanging or otherwise disposing of his or her business. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)