Section 25-C. Administrative provisions

-- Any local law adopted pursuant to
  this  article  may also contain, in addition to the provisions set forth
  in section twenty-five-a of this chapter, and to the  extent  consistent
  with  this  article,  other provisions necessary and appropriate for the
  imposition, collection and administration of the tax herein  authorized,
  including a provision substantially the same as the following:
    Whenever  there  is made a sale, transfer or assignment in bulk of any
  part or the  whole  of  a  stock  of  merchandise  or  of  fixtures,  or
  merchandise and of fixtures pertaining to the conducting of the business
  of  the  seller, transferrer or assignor, otherwise than in the ordinary
  course of trade and in the regular prosecution  of  said  business,  the
  puchaser,  transferee  or assignee shall at least ten days before taking
  possession of such merchandise, fixtures, or merchandise  and  fixtures,
  or  paying  therefor, notify the administrator by registered mail of the
  proposed sale and of the price, terms and conditions thereof, whether or
  not the seller, transferrer or assignor, has represented to, or informed
  the purchaser, transferee or assignee, that it owes any tax pursuant  to
  this local law, whether or not the purchaser, transferee or assignee has
  knowledge  that  such taxes are owing, and whether or not any such taxes
  are in fact owing.
    Whenever the purchaser, transferee or assignee shall fail to give  the
  notice  to  the  administrator  required  by the preceding paragraph, or
  whenever the administrator shall inform  the  purchaser,  transferee  or
  assignee that a possible claim for such tax or taxes exists, any sums of
  money,  property  or choses in action, or other consideration, which the
  purchaser, transferee or assignee is required to transfer  over  to  the
  seller,  transferrer  or  assignor  shall be subject to a first priority
  right and lien for any such taxes theretofore or  thereafter  determined
  to  be due from the seller, transferrer or assignor to the city, and the
  purchaser, transferee or  assignee  is  forbidden  to  transfer  to  the
  seller,  transferrer  or  assignor  any  such sums of money, property or
  choses in action to the extent of the amount of the  city's  claim.  For
  failure to comply with the provisions of this subdivision the purchaser,
  transferee  or assignee, in addition to being subject to the liabilities
  and remedies imposed under the provisions of article six of the  uniform
  commercial  code, shall be personally liable for the payment to the city
  of any such taxes, theretofore or thereafter determined to be due to the
  city from the seller, transferrer or assignor and such liability may  be
  assessed  and  enforced  in  the same manner as the liability for tax is
  imposed under this local law.