Duty of Successor of Operator
San Diego Municipal Code § 35.0137
in effect§35.0137 Duty of Successor of Operator
If an operator who is liable for any tax or penalties under this Article sells or otherwise disposes of his business, his successor shall notify the City Treasurer of the date of sale at least thirty (30) days before the date of sale or, if the decision to sell was made less than thirty (30) days prior to the actual sale, then immediately and shall withhold a sufficient portion of the purchase price to equal the amount of such tax or penalty until the selling operator produces a receipt from the Treasurer showing that the tax or penalty has been paid or a tax clearance certificate from the City Treasurer stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within thirty (30) days after such successor commences to conduct business, the successor shall deposit the withheld amount with the City Treasurer pending settlement of the account of the seller.
(“Duty of Successor of Oper′tor” renumbered from Sec. 35.0118 ′nd ′mended 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