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(1) Upon the sale or transfer during a monthly period of a business or account for which a tax is required under this Chapter, the purchaser or transferee shall, if the tax has not been paid in full for the monthly period, be responsible for the payment of the tax for that portion of the monthly period during which the purchaser or transferee carries on the business.

(2) Whenever any taxpayer quits business, sells out, or otherwise disposes of the taxpayer's business or otherwise terminates the same, any tax payable hereunder shall be immediately due and payable and the taxpayer must, within thirty days thereafter, make a return and pay the tax due. (Ord. 98-14 §9, 1998; Ord. 92-7 §13, 1992; Ord. A-657B §13, 1966. Formerly 6.02.130).