ARTICLE VIII. TRANSIENT OCCUPANCY TAX

Sec. 21-99. Tax immediately due and payable upon cessation of business.

The provisions of section 21-96 notwithstanding, whenever any person required to collect and remit the tax imposed and levied by this article shall go out of business, dispose of his business or otherwise cease to operate, all of such taxes collected shall thereupon be reported and remitted to the commissioner and remitted to the treasurer within thirty (30) days thereafter.