Whenever an operator ceases to operate or otherwise sells or disposes of their business, any tax payable to the City shall become due and payable within ten days of cessation of business, and the operator shall immediately make a report and pay the tax due. If the operator fails to pay the tax due within ten days of cessation of business, and the business was sold or transferred to a successor, the successor shall be liable to the City for the amount of tax due and any penalty. Either the seller or the purchaser may satisfy the tax obligation owed to the City within 10 days of cessation of business, but the successor operator is ultimately responsible for the tax. (Ord. 3636 § 5, 2021)