§ 66-95. Same—Transferability.

(a)

Every business tax receipt may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of ten percent of the annual local business tax, but not less than $3.00 or more than $25.00, and presentation of evidence of the sale and the original local business tax receipt.

(b)

Upon written request and presentation of the original local business tax receipt, any receipt may be transferred from one location to another location in the city upon payment of a transfer fee of ten percent of the annual local business tax, but not less than $3.00 or more than $25.00.

(Ord. No. 06-54, § I, 1-11-07)