Liability of Successor for Failure to Withhold: Notice of Amount Due
San Diego Municipal Code § 35.0138
in effect§35.0138 Liability of Successor for Failure to Withhold: Notice of Amount Due
If the successor to the business fails to withhold a portion of the purchase price as required, it shall be liable to the City for the payment of the amount required to be withheld. Within thirty (30) days after receiving a written request from the successor for a tax clearance certificate stating that no tax or penalty is due, the City Treasurer shall either issue the certificate or mail notice to the successor at its address as it appears on the records of the City Treasurer of the estimated amount of the tax and – penalty that must be paid as a condition of issuing the certificate.
(“Liability of Successor for Failure to Withhold: Notice of Amount Due” renumbered from Sec. 35.0119, retitled and amended 4–17–1989 by O–17278 N.S.)
(Editors note: Division 1 added 8–24–1988 for clarity.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art05Division01.pdf#page=18Fetched: 10/28/2026