(A) Business tax receipts shall expire on September 30 of each year. No business tax receipt shall be issued for more than one year. For each business tax receipt obtained between October 1 and April 1, the full tax for one year shall be paid, except as herein provided, and for each business tax receipt obtained from April 1 to September 30, one-half the full tax for one year shall be paid, except as herein otherwise provided.
(B) All business tax receipts may be transferred to a new owner when there is a bona fide sale of the business, upon payment of a transfer fee equal to 10% of the annual business tax receipt, but not less than $3 nor more than $25 and presentation of evidence of the sale and the original business tax receipt. Upon written request and presentation of the original business tax receipt, any business tax receipt may be transferred from one location to another location within the city upon payment of a transfer fee equal to 10% of the annual business tax receipt, but not less than $3 nor more than $25. All business tax receipts that are transferred from one location to another location within the city must first be checked by the Development Services Director or designee to insure compliance with the applicable zoning regulation of the new location.
(‘58 Code, § 22.06) (Ord. 487, passed --; Am. Ord. 487-A, passed --; Am. Ord. 72-47, passed6-27-72; Am. Ord. 93-60, passed 7-27-93; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09)