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present a certificate of nonliability within ninety (90) days after such sale, <br />assignment or other transfer, the successor shall deposit the withheld amount with <br />the collector pending settlement of the account of the transferor. <br />If the decision to sell assign or otherwise transfer was made within less than a <br />ninety (90) day period prior to the date of the sale assignment or other transfer, <br />the successor shall notify the collector of the sale, assignment, or transfer <br />immediately and shall withhold an amount equal to the sum of the transferor's last <br />three (3) months' of reported and remitted business license taxes until the <br />transferor produces a certificate of nonliability stating the nonliability of the <br />assignment or other transfer, the successor shall deposit the withheld amount with <br />the collector pending settlement of the account of the transferor. <br />(e) Joint and several liability. If the successor fails to withhold the applicable amount <br />required under subsection (d) they shall become iointly and severally liable along <br />with the transferor for the payment of the full amount of the transferor's business <br />license tax liabilities and shall likewise become iointly and severally liable along <br />with the transferor for future penalties and/or interest charges as may be applicable <br />as set forth in sections 21-83, 21-84 and 21-85 until all business license tax <br />liabilities are satisfied. <br />(f) Certificate of nonliability. Upon application of a commercial cannabis business <br />owner/operator who is terminating their business, or a transferor, or a successor, <br />additional business license tax liabilities have accrued subsequent to the date of <br />issuing their respective certificate of nonliability. Where a transferor's business <br />license tax liabilities have been partially or wholly paid by their successor to the <br />pursuant to subsection (d) no certificate of nonliability shall be issued to the <br />transferor without the prior written consent of their successor. <br />Section 10. Section 21-142 of Article XIII of Chapter 21 of the Santa Ana <br />Municipal Code, is hereby added to read as follows: <br />Sec. 21-142. Vertical and horizontal integration of commercial cannabis business <br />licensees —Defined. <br />21 <br />75A-37 <br />