If an operator who is liable for any tax or penalties under this Chapter sells or otherwise disposes of his business, his successor shall notify the Tax Administrator of the date of sale at least thirty (30) days before the date of sale or, if the decision to sell was made less than thirty (30) days prior to the actual sale, then immediately and shall withhold a sufficient portion of the purchase price to equal the amount of such tax or penalty until the selling operator produces a receipt from the Tax Administrator showing that the tax or penalty has been paid or a tax clearance certificate for the Tax Administrator stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within thirty (30) days after such successor commences to conduct business, the successor shall deposit the withheld amount with the Tax Administrator pending settlement of the account of the seller. (Ord. #85-98, S15)