§ 40-200. Duty of person going out of business.
Latest version.
Whenever any person required to collect and pay to the city a tax under this article shall cease to operate and shall otherwise dispose of his business, any tax payable under this article to the city shall become immediately due and payable; and such person shall immediately make a report and pay the tax due.
(Ord. No. 4097-90)
(Ord. No. 4097-90)