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 Treasurer to the effect that all taxes levied and accrued under this article against the contractor have been paid.
If any person fails to withhold as provided herein he shall be personally liable for the payment of all such taxes, and the same shall be recoverable by the City Treasurer by appropriate legal proceedings.
(Ord. 2764. Passed 8-23-60.)