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(A) Local business tax receipts shall be good only for the particular business and at one particular place of business which shall be named therein, and for the person, firm, or corporation to whom issued. Receipts may be transferred when there is a bona fide sale and transfer of the property used in the business, stock in trade, or the removal of the business from one place in the city to another, upon application to the City Clerk. The transfer shall be written across the face of the original receipt. This section shall not be applicable where the transfer is regulated by ordinance applicable to the particular business for which a transfer is sought.
(B) All business receipts may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of $10 and presentation of evidence of the sale and the original receipt. Upon written request and presentation of the original receipt, any receipt may be transferred from one location to another location in the same city upon payment of a transfer fee of $10.
(Ord. 114, passed 9-4-80) (Ord. 12, passed 5-28-74; Am. Ord. 1221, passed 10-19-06)