(A)   Expiration of business tax receipt. Each business tax receipt issued for a home-based business shall expire on September 30 of each year. Each business tax receipt must be renewed by October 1 of each year by application to the City Clerk.
   (B)   Nontransferability. The authority to conduct a home-based business shall be personal to the business tax receipt holder and shall not be transferred to any other person through the sale, lease, rental, or other conveyance of the property where the home-based business is located. A home-based business can only be conducted at the premises for which the business tax receipt is issued.
(Ord. 391, passed 9-15-88; Am. Ord. 1647, passed 10-7-21)