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)
