§ 15-31. Transfer of receipts.

(a)

Any business tax receipt may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of ten (10) percent of the annual tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) and presentation of evidence of the sale and the original receipt.

(b)

Upon written request and presentation of the original receipt, any receipt may be transferred from one (1) location to another location in the city upon payment of a transfer fee of ten (10) percent of the annual license tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).

(Code 1953, § 23-3; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-72-50, § 1, 7-5-72; Ord. No. C-94-28, § 1, 7-19-94; Ord. No. C-06-41, § 2, 12-19-06 )

State law reference

Business receipt transfer, F.S. § 205.043(2), (3).