§ 17-131. Transfer of business tax receipt.

(a)

Generally. Unless otherwise prohibited by this article, a business tax receipt is transferable from one person to another and from one location to another.

(b)

Proof required.

(1)

To transfer a business tax receipt from one person to another, the purchaser must provide proof of the transfer of the business. Such proof shall be either a properly executed bill of sale or the original, current, and valid business tax receipt with an endorsement assigning the business tax receipt to the purchaser, and signed by the seller. If such original business tax receipt has been rendered permanently unavailable, a written statement to that effect from the purchaser will suffice.

(2)

A business tax receipt may be transferred from one location to another upon presentation of the original, current, and valid business tax receipt. If such original business tax receipt has been rendered permanently unavailable, a written statement to that effect from the business will suffice. Changes in location are subject to approval by all appropriate city departments.

(c)

Fee. There is a $3.00 fee for such transfers.

(Code 1973, § 26-91; Code 1992, § 17-120; Ord. No. 1112-F, § 5, 7-6-1989; Ord. No. 2068-F, § 12, 7-25-1991; Ord. No. 798-G, § 1, 12-14-2006)

State law reference

Transfer of licenses, F.S. § 205.043.