§ 13-12. Transfer of a Business Tax Receipt.  


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  • (a) Transfer to new owner. Business Tax Receipts may be transferred to a new owner when there is a bona fide sale and transfer of the business and property used in the business. A transferred Business Tax Receipt shall be valid for the same time period and at the same location for which it was originally issued. The original Business Tax Receipt shall be surrendered at the time application for transfer is made. A transferred Business Tax Receipt, after being approved, shall be of the same force and effect as the original Business Tax Receipt. A person applying for such transfer shall pay to the city a transfer fee of ten percent (10%) of the annual license tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) and shall present evidence of the sale or transfer of the business. A Certificate of Use and Occupancy shall be required when originally approved equipment is removed or altered, or alterations to floor plan or other building systems occurs. Certificate of Use and Occupancy is not transferable.
    (b) Transfer to new location. Business tax receipts may be transferred from one location to another, subject to receipt of a Certificate of Use and Occupancy, provided no change of ownership has occurred and the business classification in which the Business Tax Receipt was originally issued remains unchanged. A transferred Business Tax Receipt shall be valid for the same time period for which it was originally issued at the new location. The original Business Tax Receipt shall be surrendered at the time application for transfer is made. A transferred Business Tax Receipt, following receipt of a Certificate of Use and Occupancy, shall be of the same force and effect as the original Business Tax Receipt. A person applying for such transfer shall pay to the city the Business Tax Receipt application filing and inspection fees as listed in Sec. 13-7 and a transfer fee of ten percent (10%) of the annual license tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).
    (Ord. No. 94-15, § 1, 6-21-94; Ord. No. 95-22, § 2, 7-5-95; Ord. No. 12-012, § 2, 7-3-12; Ord. No. 14-018, § 2, 9-3-14)