Sec. 36-231. Procedure upon cessation of business.
Whenever any person required to collect and pay to the city a tax under this division shall cease to operate or dispose of his business, he shall notify the collector of such fact and any tax payable under this division to the city shall become immediately due and payable on the date such person shall cease to operate or dispose of his business and such person having made a report through such date for the collection of such taxes thereafter. Otherwise such person shall be liable for such taxes through the succeeding collection date. (Tax Code 1941, § 98; Ord. of 7-1-78)
Last updated date: 10/23/2006 4:15:21 PM