§ 3.32.065. Sale during quarter.

(a)

Whenever any person, association, or organization taxable hereunder, conducting or operating a taxable activity on a regular basis discontinues operation for a period of more than four consecutive weeks, or quits business, sells out or otherwise disposes of the business or terminates the business, any tax due shall become payable, and such taxpayer shall within ten days make a return and pay the tax.

(b)

Upon the sale or transfer during a quarterly period of any business, association, organization, or other entity conducting or operating an activity taxable hereunder, the purchaser or transferee shall, if the tax has not been paid in full for said quarterly period, be responsible for the payment of the tax for that portion of the quarterly period during which the purchaser or transferee, carries on such business.

(Ord. 1402 §8, 2006).