§ 12-18. Transfer of certificate of use and local business tax receipts.

(a)

A certificate of use and local business tax receipt may be transferred to a new owner (so long as it qualifies as a transferrable use) when there is a bona fide sale of the business for a fee of ten (10) percent of the annual local business tax, but not less than three dollars ($3.00), nor more than twenty-five dollars ($25.00), upon presentation of all necessary supporting business documents and written evidence of sale. The new owner shall file an application for certificate of use and local business tax receipt and shall qualify in all respects as provided by law and by the ordinances of the city as an applicant for a certificate of use and local business tax receipt, as if he had applied for the certificate of use or local business tax receipt in the first instance.

(b)

A certificate of use and local business tax receipt may be transferred from one location to another for a fee of ten (10) percent of the annual local business tax, but not less than three dollars ($3.00), nor more than twenty-five dollars ($25.00), upon presentation of the original certificate of use and local business tax receipt and written request for said transfer via the filing of a new application for certificate of use and local business tax receipt. No such certificate or use or local business tax receipt shall be transferred without the approval of city administration as to the conformance of the proposed new location to city land development regulations, building and fire codes, and any state and federal laws and requirements related to that specific business or occupation.

(c)

Where the applicant has been exempted from payment of all or any part of the local business tax, such local business tax receipt shall not be transferable under this section.

(Ord. No. 78-122, § 3, 7-10-78; Ord. No. 93-138, § 2, 5-24-93; Ord. No. 07O-04-121, § 1, 6-25-07; Ord. No. 09O-06-127, § 1, 7-13-09)