A. Every taxpayer who changes his or her place of business, or who locates a business previously operated without a fixed place of business, shall notify the Tax Collector in writing of the new address of the business. The Tax Collector may refer a notice of changed or new addresses to the appropriate city officers for determination as to whether the proposed business activity and the premises in which it to be conducted comply with applicable law. If it is determined that the business may not be conducted at the proposed location in compliance with applicable law, the Tax Collector shall so inform the taxpayer and no new or renewed tax certificate may be issued.
B. Every taxpayer who transfers all or part of the ownership of his or her business shall notify the Tax Collector in writing of the change in ownership. At the time any such tax certificate is assigned or transferred, the person applying for such transfer shall pay to the City a fee established by resolution for each such transfer or assignment.
C. Notices required under this section must be received by the Tax Collector within thirty (30) days of the change of address or ownership.
('65 Code, § 19-20) (Ord. No. CS-655 § 5; Ord. No. 89-009 § 1; Ord. No. 89-016 § 3; Ord. No. 2007-002 § 12; Ord. No. 2022-012 § 1 (part))