§ 10-192. Collection of unpaid tax.

(a)

Action for collection. At any time within three years after any tax levied under this subdivision or any amount of tax required to be collected under this subdivision becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the mayor or the mayor's designee may bring an action in the courts of this state or any other state or of the United States in the name of the city to collect the amount delinquent together with penalties and interest, court fees, filing fees, attorney's fees and other legal fees incident thereto.

(b)

Successors or assigns of operator to withhold tax from purchase. If any licensee liable for any amount under this subdivision sells or terminates the business, the licensee's successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the license division, department of finance, showing that the amount has been paid or a certificate stating that no amount is due.

(c)

Liability for failure to withhold. If the purchaser of a business fails to withhold purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by the purchaser to the extent of the purchase price, valued in money. Within 30 days after receiving a written request from the purchaser for a certificate, the license division of the department of finance shall either issue the certificate or mail notice to the purchaser at the purchaser's address as it appears on the records of the license division, department of finance, of the amount that must be paid as a condition of issuing the certificate. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells the business or at the time that the determination against the operator becomes final, whichever event shall last occur.

(d)

Tax credit, penalty or interest erroneously collected. Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously collected or received by the city under this subdivision, it may be offset as provided in section 10-189(c). If the operator or person determines that such person has overpaid or paid more than once, which fact has not been determined by the mayor or the mayor's designee, such person will have three years from date of payment to file claim in writing stating the specific ground upon which claim is founded. The claim shall be audited. If the claim is approved, the excess amount paid the city may be credited on any amounts due and payable from the person by whom it was paid or such person's successors or assigns.

(Code 1977, § 14-2240)