§ 82-149. Transfer of receipt; fee; limitations; investigation.

(a)

Receipts issued pursuant to this article shall be transferred in accordance with this section. A taxpayer shall not transfer a receipt to another person, or thereby surrender possession, control and operation of the receipted premises to such other person, unless the transfer is to a new owner upon a bona fide sale of the business. Upon preservation of evidence of the sale and tender of the original receipt to the business tax official, the business tax official shall transfer the receipt to the transferee upon payment of a transfer fee of ten percent of the annual business tax, but not less than an amount as established by resolution of the city commission and on file in the city clerk's office.

(b)

A taxpayer may transfer may receipt to another location within the city, with the approval of the business tax official. At the time of the written request, a transfer fee as established by resolution of the city commission and on file in the city clerk's office shall be paid to the business tax official.

(c)

Prior to the transfer of a receipt to a new owner or another location pursuant to this section, the business tax official shall conduct a review and investigation in accordance with this article.

(d)

Any attempted transfer of a receipt either directly or indirectly in violation of this section is hereby declared void, and the receipt shall be deemed abandoned and forfeited. Upon notification that a taxpayer engaged in a transfer contrary to this section, the business tax official shall officially suspend the receipt and notify the taxpayer of the suspension. The suspension shall remain in effect until all of the requirements of this article have been satisfied and a new receipt is issued by the business tax official.

(Code 1979, § 18-28; Ord. No. 4006-06, § 1, 12-18-2006)

State law reference

Transfer of license, F.S. § 205.043(2), (3).