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(a) The tax imposed by this Article shall be a first and prior lien upon the goods and business fixtures of, or used by, any taxpayer under lease, title-retaining contract or other contract arrangement, excepting stocks of goods sold or for sale in the ordinary course of business, and shall take precedence on all such property over other liens or claims of whatsoever kind or nature.

(b) Any taxpayer who sells out his or her business or stock of goods, or quits business, shall be required to make out the return as provided in this Article within ten (10) days after the date the business or stock of goods is sold or the business is closed; and his or her successor in business shall be required to withhold sufficient money from the purchase price to cover the amount of any taxes due and unpaid under this Article until such time as the taxpayer produces a receipt from the Town showing that the taxes have been paid, or a certificate that no taxes are due. (Ord. 1498 §1 (Exh. A), 2019)