If the successor to the business fails to withhold a portion of the purchase price as required, it shall be liable to the City for the payment of the amount required to be withheld. Within thirty (30) days after receiving a written request from the successor for a tax clearance certificate stating that no tax or penalty is due, the Tax Administrator shall either issue the certificate or mail notice to the successor at its address as it appears on the records of the Tax Administrator of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate. (Ord. #85-98, S16)