Sec. 772.104. - Term of license taxes; transfer.

(a) No license shall be issued for more than one year. All licenses shall expire on September 30 each year except as otherwise provided by law. (b) All business licenses may be transferred to a new owner upon the presentation of a new application and a transfer fee, provided there is a bona fide sale of the business. The new owner shall present evidence of the sale, as reasonably required by the Tax Collector, and the original license for the transfer. Upon written request and presentation of the license, the license may be transferred from one location to another location in the City for a transfer fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx . The transferred license shall be of the same force and effect and for the same period as the original license. (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. Upon failure to do so, the person shall be guilty of a class D offense. (Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 2017-665-E , § 39) Note— Former § 804.104.