(A) Any person, firm or corporation contracting with a non-resident person, firm or corporation engaged in a business or service taxes under this subchapter shall withhold payment in sufficient amount to cover taxes assessed by this subchapter in the final settlement of such contracts until the receipt of a certificate from the City Treasurer to the effect that all taxes levied and accrued under this subchapter against the contractor have been paid.
(B) If any person, firm or corporation fails to withhold as provided herein, he or she shall be personally liable for the payment of all such taxes, and the same shall be recoverable, in the event the contractor fails to pay the tax due and owing, by the City Treasurer by appropriate legal proceedings.
(Prior Code, § 745.25) (Ord. passed 10-21-1980)