§ 42-107. Transfers of business tax receipts.

All business tax receipts may be transferred to a new owner with the approval of the tax collector and upon presentation of a new application and a transfer fee of up to ten percent of the annual business tax, but not less than $3.00 nor more than $25.00; provided there is a bona fide sale of the business. The new owner must present such evidence and the original business tax receipt for the transfer. Further, upon written request and presentation of such business tax receipt, the business tax receipt may be transferred from one location to another location with the county with the approval of the tax collector and a transfer fee of up to ten percent of the annual business tax, but not less than $3.00 nor more than $25.00. Such transferred business tax receipt shall be of the same force and effect and for the same period as the original business tax receipt.

(Code 1982, § 1-12-21; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 07-016, pt. A, 9-4-2007)

State law reference

Similar provisions, F.S. § 205.033.