§ 111.20. Transfer.

(1)

Unless specified otherwise in another section of this Code of Ordinances, any 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 and presentation of the original tax receipt and evidence of the sale.

(2)

Upon written request and presentation of the original tax receipt, any tax receipt may be transferred from one location to another location in the city upon payment of a transfer fee of up to ten percent of the annual tax, but not less than $3.00 nor more than $25.00.

(Ord. 03-72, passed 5-12-03; Ord. No. 17-50, § 3, 8-14-17)