Sec. 4-3-40. Liability for payment.
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(a) Each purchaser and any other person to whom a transfer is made, which transfer is subject to the tax imposed under Section 4-3-20 above, shall be jointly and severally liable for payment of the tax.
(b) The purchaser or person to whom a transfer is made shall remit the tax to the Finance Director. (Prior code 3.12.040)