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(c) Closeout audit. After filing the final return and remitting the balance due, the operator shall make his records of account available for a closeout audit by the finance director or duly authorized employee or agent of the city. If, upon audit by the city, the operator transferring or quitting his business is found to have satisfied all Hotel Visitors' liability, the finance director shall issue to such operator a certificate of non liability stating the non liability of the operator for payment of Hotel Visitors' taxes. If, upon audit by the city, the operator transferring or quitting his business is deficient in either his return or his remittance or both, the finance director shall immediately assess such operator the amount of the net deficiency in accordance with section 35-132 above. Upon such operator's remittance of the deficient amount plus any penalty and interest assessed, the finance director shall issue a certificate of nonliability. (d) Successor's duty to notify. If an operator who is liable for any Hotel Visitors' taxes, penalties or interest under this article sells or otherwise transfers his business, his assignee or successor in interest shall notify the finance director of the date of the sale or transfer at least thirty (30) days before the date of the sale or transfer. If the decision to sell or transfer was made within less than a thirty-day period prior to the sale or transfer, the assignee or successor in interest shall notify the finance director immediately and shall withhold an amount equal to the accrued or outstanding Hotel Visitors' tax liability of the operator until the transferring operator produces either a receipt from the finance director showing that the tax, including any penalty, interest or other charge or cost outstanding, has been paid or a certificate of nonliability stating the nonliability of the operator for payment of Hotel Visitors' tax. If the transferor does not present a receipt or notice of nonliability within thirty (30) days after such sale or transfer after such assignee or successor commences to conduct business, the assignee or successor shall deposit the withheld amount with the finance director pending settlement of the account of the transferor. (e) Successor's liability. If the assignee or successor in interest fails to withhold the amount required to satisfy the tax liability, he shall become personally liable for the payment of the amount required to be withheld by him and shall be subject to penalty and interest charges as set forth in section 35-132. (f) Certificate of nonliability. Within thirty (30) days from the receipt of the application of any operator for a certificate of nonliability for the payment of Hotel Visitors' taxes, the finance director after conducting an audit therefore shall issue the certificate if the operator's tax liability has been satisfied to the date of the application. If tax has accrued to that date, the finance director shall give notice to the operator of the amount which must be paid as a condition of issuing the certificate. Section 10. Section 35-141 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-141. Additional powers and duties of tax administrator, etc. Ordinance No. NS-2648 Page 10 of 12