§ 34-49. Transfers.

There shall be no transfers or assignments of occupation tax receipts from one person to another, except that:

(1)

If the holder of an occupation tax receipt moves a stock of goods from the location stated on the receipt to another location and begins business at the new location, the holder shall return the receipt to the license administrator and secure a substitute receipt upon payment of a fee of $5.00 and any additional prorated amount for the unexpired term should a greater amount be required at the new location; or

(2)

If a going business, including stock, is sold and the buyer continues the same business at the same location, the buyer shall return the occupation tax receipt to the license administrator and secure a substitute receipt upon payment of a transfer fee of $5.00.

(Code 1988, § 34-39; Ord. No. 65072, § 24, 10-23-1986)