Sec. 770.105. - Term of license tax; transfer.

The fees listed below can be found electronically on the following Tax Collector webpage: bustaxreccalculator.coj.net (a) No license shall be issued for more than one year, and all licenses shall expire on September 30 of each year except as otherwise provided by law. (b) All business licenses shall be transferred to a new owner when there is a bona fide sale of the business upon presentation of evidence of the sale, the original license for the transfer and a transfer fee. Upon written request and presentation of the original license, a license may be transferred from one location to another location in the City upon payment of a transfer fee. (c) It shall be the duty of every person taking over or purchasing an existing business which is required to be licensed under this Chapter to notify the Tax Collector within 30 days of the takeover or purchase. Upon failure to do so the person shall be deemed guilty of a violation of this Chapter and, upon conviction thereof, shall be punishable as provided by law for violation of City ordinances. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 2017-665-E , § 38) Note— Former § 803.105.