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A. If the purchaser of a business fails to withhold purchase price as required in Section 3.40.100, he or she shall be personally liable for the payment of the amount requested to be withheld by him or her to the extent of the purchase price, valued in money.

B. Within sixty days after receiving a written request from the purchaser for a certificate, or within sixty days from the date the former owner’s records were made available for audit, whichever period expires the later, but in any event not later than ninety days after receiving the request, the tax collector shall either issue the certificate or mail notice to the purchaser at his or her address as it appears in the records of the tax collector of the amount that must be paid as a condition of issuing the certificate. (Ord. 4577 § 1, 2009; prior code § 6.12.086)