If a person required to pay a tax under this subtitle sells his, her, or its business or otherwise ceases to do business: any tax payable under this subtitle becomes immediately due and payable; and within 3 days of the sale or other cessation of business, that person must submit the required report and remit the total amount of the tax due. City Code, 1976/83, art. 28, §100 Ord. 99-388