If any business entity changes its form of doing business such as a change from sole proprietorship to corporation, or to partnership, or dissolution of a partnership or corporation, while continuing to do business under substantially the same management and control, the tax liability of the original entity form shall remain on such entity, and shall further attach to and become a lien upon the assets of and a liability to the successor business entity. (Ord. No. G-2075, § 1; Ord. No. G-2976, § 3; Ord. No. G-5349, § 1, 2009)