A. Notify the director in writing of the date on which, and the name, telephone and address of any person to whom, the transient lodging business has been leased, conveyed or otherwise relinquished or transferred together with the date on which the person ceased doing business as an operator; and

B. File a final tax return for the period subsequent to the operator’s last tax return covering the period through the operator’s last day of operation together with the tax due and other sums due under this chapter in the manner required for filing tax returns. If the operator who is ceasing business transfers accounts receivables from transient lodging to another person, the transferring operator shall include the principal amount of such accounts as their receipts for the purpose of computing the tax under this chapter. [Ord. 97-22 § 2.]