§ 110.34 CHANGES IN BUSINESS CONDUCTED BY LICENSEE DURING THE TAX YEAR.

   (A)   Changes in business conducted by licensee during the tax year.

      (1)   A licensee or an assignee shall report a change in the information contained in the license application to the tax collector within ten days after the change occurs.

      (2)   If information shown on the license itself is affected, the licensee or assignee shall surrender the license to the tax collector when reporting the change.

(2003 Code, § 15-209)

   (B)   Changes affecting the amount of tax due. If there are reasons for revoking the license under § 110.27 and the change results in the imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the change upon payment of the separate or additional tax.

(2003 Code, § 15-209.1)

   (C)   Changes not affecting the amount of tax due. If there are no reasons for revoking the license under § 110.27 and the changes do not result in an imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the changes upon payment of a fee of $10.

(2003 Code, § 15-209.2)

   (D)   Change requiring refusal of a license. If there is reason for revoking the license under § 110.27, the tax collector shall refuse to reissue a license and shall instead begin proceedings to revoke the license in accordance with § 110.07.

(2003 Code, § 15-209.3)