(A) Transfers of ownership. A new business license is required upon a transfer in ownership of a business required to have a license pursuant to this chapter. The new license shall be issued upon: (i) the filing of a complete application and the payment of all required fees and tax; (ii) a finding that there has been no change in the location, nature or scope of business; and (iii) a finding that the previous owner has a valid business license at the time of transfer. However, if the original business license application required the business owner or manager to be fingerprinted and/or subject to a background investigation, then the new business owner or manager must also be fingerprinted and the new license shall be subject to a background investigation. The following shall be considered transfers of licensed businesses subject to this division (A):
(1) The addition or withdrawal of a partner or partners;
(2) The transfer of a business from one partnership to another;
(3) The transfer of a business from a partnership to a corporation;
(4) The transfer of a business from one corporation to another;
(5) The transfer of a business from a corporation to a partnership;
(6) The transfer of a business from a corporation to a natural person, or vice versa, unless the corporation's sole shareholder and the natural person are the same;
(7) The transfer of a business from a partnership to a natural person, or vice versa; or
(8) The transfer of a majority share of stock in a corporation in one or more transactions within 12 months.
(B) Change of name or contact information. Whenever a business required to be licensed pursuant to this chapter changes its name, contact information or mailing address, a business license change form is required, along with payment of an application fee pursuant to § 3-1.112. The tax imposed under Article 2 of this chapter shall not be imposed with respect to the issuance of such a new license. If the changes are in conjunction with and during the renewal period, then an additional application fee is not charged unless payment is delinquent.
(C) Change of location. Whenever a business required to be licensed pursuant to this chapter changes its business location, a new business license application is required, along with the payment of an application fee pursuant to § 3-1.112. The tax imposed under Article 2 of this chapter shall not be imposed with respect to the issuance of such a new license. If the changes are in conjunction with and during the renewal period, then an additional application fee is not charged unless payment is delinquent.
(D) Change in business. Whenever a business required to be licensed pursuant to this chapter changes the nature or scope of the business a new business license application is required, along with the payment of an application fee pursuant to § 3-1.112. The tax imposed under Article 2 of this chapter shall not be imposed with respect to the issuance of such a new license. If the changes are in conjunction with and during the renewal period, then an additional application fee is not charged unless payment is delinquent.
(E) Termination/closures in business. Businesses must notify the city of the termination or closure of the business in writing and surrender the business license certificate or all fees shall be due and retroactively collected and subject to late penalties. Surrender of the business license certificate terminates business tax liability except for prior amounts due. Failure to surrender the business license certificate is prima facie evidence that the business has been operating.
(Ord. 2082-C-S, passed 3-25-14)