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Whenever any taxpayer quits business, or sells out, exchanges, or otherwise disposes of the taxpayer’s business or stock of goods, any tax payable under this chapter shall become immediately due and payable, and such taxpayer shall, within 10 days thereafter, make a return and pay the tax due. Any person who becomes a successor to such business shall become liable for the full amount of the tax due, and if such tax is not paid by the taxpayer within 10 days from the date of such sale, exchange, or disposal, the purchaser or successor shall become liable for the payment of the full amount of the tax. (Ord. 814 § 17, 1976).