§ 13-35. Terms of receipt; transfer.

(a)

No local business tax receipt shall be issued for more than one (1) year and all receipts shall be sold by the tax collector beginning August 1 of each year and shall be due and payable on or before September 30 of each year. Receipts shall expire 12:00 midnight on September 30 of each succeeding year. In the event that September 30 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following September 30.

(b)

All local business tax receipts may be transferred to a new owner where there is a bona fide sale of the business upon payment of the transfer fee of ten (10) percent of the annual receipt tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) as provided by law, and representation of evidence of the sale and the original receipt. If the sale of the business involves a change of business name or type of business, a new receipt will be required.

(c)

Upon written request and presentation of the original receipt, any receipt may be transferred from one (1) location to another properly zoned location in this county (zoning applicable only if located in the unincorporated area) and payment of the transfer fee of ten (10) percent of the original annual local business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) as provided by law so long as the name of the business or type of business remains the same. Failure to transfer the receipt's location within thirty (30) days of change of locating shall result in an additional fifty (50) percent of the transfer fee being charged. A receipt's business change of name shall not be treated as a location transfer.

(d)

Prior to any transfer to a location in the unincorporated area of the county or purchase of a new receipt, the tax collector shall require the applicant to obtain proof of proper zoning classification for the business, occupation, or profession whose receipt is sought to be transferred.

(Ord. No. 95-10, § 10, 7-17-95; Ord. No. 07-12, § 2, 4-9-07)