§ 32-23. Transfer.

(a)

All receipts may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of up to ten percent of the annual tax, but not less than $3.00 nor more than $25.00, and presentation of the original receipt and evidence of the sale.

(b)

Upon written request and presentation of the original receipt, any receipt may be transferred from one location to another location in the town upon payment of a transfer fee of up to ten percent of the annual tax, but not less than $3.00 nor more than $25.00.

(Code 1967, § 16-15; Code 1999, § 22-20; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference

Similar provisions, F.S. § 205.043(2), (3).