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their business (hereinafter collectively referred to as transferor) shall notify the <br />collector in writing of such sale assignment or transfer at least ninety (90) <br />days in advance of the date of the sale assignment or transfer and shall <br />notify the collector in writing of the name and address of the purchaser, <br />assignee, transferee, or other successor in interest (hereinafter collectively <br />successor was notified of the requirements of this Article regarding their <br />responsibility for unpaid business license tax liabilities <br />(b) Remitting and reporting requirements. Each medicinal cannabis retail business <br />owner/operator upon the sale assignment or other transfer, or termination of <br />(c) <br />to gross receipts, the amount of business license tax collected for the reporting <br />account available for a closeout audit by the collector, his or her revenue officers <br />terminating their business is found to have satisfied all business license tax <br />liabilities, the collector shall issue to such business owner/operator a certificate of <br />nonliability. <br />transferring, or terminating their business is deficient in either their return or <br />liabilities owing, the collector shall issue a certificate of nonliability. <br />(d) Successor's duty to notify. If a medicinal cannabis retail business owner/operator <br />decides to sell, assign, or otherwise transfer their business their successor shall <br />75A-20 <br />