If there is ANY CHANGE in the status of your business, including name changes, classification of business, your business location or ownership, an application must be submitted for transfer of your Business Tax Receipt.

Your current Business Tax Receipt must be surrendered prior to issuance of the new receipt. A transfer fee of 10% of the annual business tax, but no less than $3 nor more than $25, shall be paid prior to the issuance of the new Business Tax Receipt.

In the case of a sale of the business, the previous owner of the business shall complete the following statement on the back of the original Business Tax Receipt:

I, (name of previous owner), assign all rights, interest, and title of this business to (name of new owner).

This statement must be signed and dated by the previous owner.

The purchaser shall produce a properly executed bill of sale from the current business tax receipt holder to the purchaser.

If there is a name change due to marriage, death, etc., a copy of the certificate must be submitted.