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remittance, or both, the collector shall immediately notify such owner/operator of the <br />amount of the net deficiency, plus applicable penalties, interest, charges, fees, or <br />costs. Upon such owner/operator's remittance of all business license tax liabilities <br />owing, the collector shall issue a certificate of nonliability. <br />(d) Successor's duty to notify. If a commercial cannabis business owner/operator <br />decides to sell, assign, or otherwise transfer their business, their successor shall <br />notify the collector of the date of the sale, assignment, or other transfer at least ninety <br />(90) days before the date of the sale, assignment, or transfer. It shall be the duty of <br />the successor to obtain written verification from the collector's office that the <br />transferor does not have or is not liable for any outstanding business license taxes <br />liabilities. After the successor seeks written verification from the collector's office, if <br />the collector notifies the successor that the transferor has or is liable for any <br />outstanding amount of business license tax liabilities, the successor shall withhold <br />an amount equal to such outstanding business license tax liabilities until the <br />transferor produces a certificate of nonliability stating the nonliability of the transferor <br />for payment of business license tax liabilities. If the transferor does not present a <br />certificate of nonliability within ninety (90) days after such sale, assignment, or other <br />transfer, the successor shall deposit the withheld amount with the collector pending <br />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, the <br />successor shall notify the collector of the sale, assignment, or transfer immediately <br />and shall withhold an amount equal to the sum of the transferor's last three (3) <br />months' of reported and remitted business license taxes until the transferor produces <br />a certificate of nonliability stating the nonliability of the transferor for payment of <br />business license tax liabilities. If the transferor does not present a certificate of <br />nonliability within ninety (90) days after such sale, assignment or other transfer, the <br />successor shall deposit the withheld amount with the collector pending settlement of <br />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 jointly 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 jointly and severally liable along with <br />the transferor for future penalties and/or interest charges as may be applicable as <br />set forth in sections 21-83, 21-84, and 21-85 until all business license tax liabilities <br />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, for <br />a certificate of nonliability, the collector, after conducting an audit therefore, as he or <br />she may deem necessary, shall issue the certificate of nonliability if the <br />owner/operator's, transferor's, or successor's business license tax liabilities have <br />been satisfied. If any business license tax liabilities remain outstanding, or if <br />20 <br />11 A-20 <br />