Any person, firm or corporation contracting with a nonresident person, firm or corporation 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 Recorder to the effect that all taxes levied and accrued under this article against the contractor have been paid.
If any person, firm or corporation shall fail to withhold as provided herein he/she shall be personally liable for the payment of all such taxes, and the same shall be recoverable by the City Recorder by appropriate legal proceedings. (Passed 9-14-09.)