§ 3.05.135. Duties and liability of purchaser.

(a)

If an operator who is liable for taxes, penalties or interest under this chapter sells, transfers or otherwise disposes of its interest in a hotel, the purchaser shall notify the tax collector of the date of sale at least thirty days before the sale or, if the agreement to sell the hotel provides for a sale date sooner than thirty days, the purchaser shall notify the tax collector immediately after entering the sales agreement. The purchaser shall withhold a portion of the purchase price at the time of sale that is sufficient to pay the tax collector the full amount the operator owes unless the operator produces a receipt from the tax collector showing that the tax, penalty or interest has been paid in full or produces a certificate from the tax collector stating that no amount is due.

(b)

If the purchaser of a hotel fails to withhold from the purchase price an amount sufficient to pay an operator's liability for unpaid taxes, penalties or interest, the purchaser shall become jointly and severally liable for the amount owed the county by an operator. Within ninety days after the tax collector receives a written request from the purchaser for a certificate of registration the tax collector shall either issue the certificate or send notice to the purchaser of the amount that the purchaser shall pay in order for the tax collector to issue the certificate; or request the current owner of the property to make available the records for the purpose of conducting an audit regarding the transient occupancy taxes that may be due and owing. The tax collector shall complete the audit on or before ninety days after the date that the current or former owner's records are made available, and issue a tax clearance certificate within thirty days of completing the audit.

(Ord. No. 3696 , § 3, 2018)