(A) 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 Finance Director to the effect that all taxes levied and accrued under this article against the contractor have been paid.
(B) If any person shall fail 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 by the Finance Director by appropriate legal proceedings.
(Ord. 1276, passed 6-29-00)