§ 36.08. Same—Transfer; Renewal.  


Latest version.
  • (1)

    A Business Tax Receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of ten percent (10%) of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00), and presentation of the original Receipt and evidence of the sale.

    (2)

    In the event a business location is changed to another location within the city limits of the City of Orlando, the holder of the Business Tax Receipt shall, within fifteen (15) days after the location is changed, have the Receipt transferred to the new location. This transfer shall be made upon the presentation of original Receipt and evidence of location change and upon the payment of a fee of ten percent (10%) of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).

    (3)

    Annual renewal of a Business Tax Receipt is the responsibility of each receipt holder.

(Ord. of 8-13-1973, § 1; Ord. of 6-10-1974, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 9-13-1993, Doc. #26882; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)