Successor's liability—Withholding by purchaser.
Riverside Municipal Code § 5.32.210
in effect5.32.210 - Successor's liability—Withholding by purchaser.
If any operator liable for any amount under this chapter sells out his business or quits the business, his successor shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that it has been paid or a certificate stating that no amount is due.
(Ord. 6058 § 1, 1993)
Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT5BU_CH5.32TROCTA_5.32.210SULIITPUFetched: 11/1/2026
