§ 19-117. Transfer of business tax receipt to new location.

A business tax receipt may be transferred from one (1) location to another location within the city when the owner of the receipt changes the physical location of the business. If such use is permitted in the zoning district of the new location, such transfer will take place with the issuance of a new receipt for the new location and will require the completion of an application showing the new business address, payment of a receipt transfer fee of up to ten (10) percent of the annual tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) and surrender of the original receipt. Such transferred receipt shall be of the same force and effect and for the same period as the original receipt. Such transfer shall be made upon presentation of a certificate of use issued by the planning and development director for the new location.

(Ord. No. 2006-47, § 2, 12-5-06)