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<br />shall issue to such operator a certificate of non liability stating the non liability of <br />the operator for payment of tRansient OGGU 33Acy hotel visitor taxes. If, upon audit I <br />by the city, the operator transferring or quitting his business is deficient in either <br />his return or his remittance or both, the finance director shall immediately assess <br />such operator the amount of the net deficiency in accordance with section 35-132 <br />above, Upon such operator's remittance of the deficient amount plus any penalty <br />and interest assessed, the finance director shall issue a certificate of nonliability. <br /> <br />(d) Successor's duty to notify. If an operator who is liable for any <br />tr-aRsientocGupSRGY hotel visitor taxes, penalties or interest under this article sells I <br />or otherwise transfers his business, his assignee or successor in interest shall <br />notify the finance director of the date of the sale or transfer at least thirty (30) <br />days before the date of the sale or transfer, If the decision to sell or transfer was <br />made within less than a thirty-day period prior to the sale or transfer, the <br />assignee or successor in interest shall notify the finance director immediately and <br />shall withhold an amount equal to the accrued or outstanding tmAsieRt I <br />occupancy hotel visitor tax liability of the operator until the transferring operator <br />produces either a receipt from the finance director showing that the tax, including <br />any penalty, interest or other charge or cost outstanding, has been paid or a <br />certificate of nonliability stating the non liability of the operator for payment of <br />tfaß&ieAt eSGU 33AGy hotel visitor tax. If the transferor does not present a receipt <br />or notice of nonliability within thirty (30) days after such sale or transfer after such <br />assignee or successor commences to conduct business, the assignee or <br />successor shall deposit the withheld amount with the finance director pending <br />settlement of the account of the transferor, <br /> <br />(e) Successor's liability. If the assignee or successor in interest fails to <br />withhold the amount required to satisfy the tax liability, he shall become <br />personally liable for the payment of the amount required to be withheld by him <br />and shall be subject to penalty and interest charges as set forth in section 35- <br />132. ' <br /> <br />(f) Certificate of nonliabi/ity. Within thirty (30) days from the receipt of <br />the application of any operator for a certificate of nonliability for the payment of <br />tfaß&ieAt oc0u 3ancy hotel visitor taxes, the finance director after conducting an <br />audit therefor shall issue the certificate if the operator's tax, liability has been <br />satisfied to the date of the application. If tax has accrued to that date, the finance <br />director shall give notice to the operator of the amount which must be paid as a <br />condition of issuing the certificate. <br /> <br />,Section 10, Section 35-141 of the Santa Ana MI,micipal Code is hereby <br />amended such that it reads as follows (new language in bold, deleted language in <br />strikeout) <br /> <br />Sec. 35-141. Additional powers and duties oftax administrator, etc. <br /> <br />508-12 <br /> <br />Ordinance No. NS-XXX <br />Page110f14 <br />