(A) If a person holding a license required by this subchapter sells his or her business to another then a new license is necessary, unless a special permit to continue business under the original license is obtained from the Board.
(1988 Code, § 12-32)
(B) (1) If a person who has obtained a license for a business taxed under this subchapter desires to move from 1 business location to another within the town, the license which has been issued shall be valid for the remainder of the license year at this new location, and no additional tax need be paid.
(2) Within a reasonable time after the change in location, however, the person shall inform the Tax Collector of the change in address.
(1988 Code, § 12-33)