§ 25-55. Terms of business tax receipt; transfer.

(a)

No tax receipt shall be issued for more than one (1) year and all tax receipts shall expire at midnight on September thirtieth of each year, except as otherwise provided by law.

(b)

Any business tax receipt may be transferred to a new owner when there is a bona fide sale of the business upon payment of the transfer fee in the amount of ten (10) percent of the annual buisness tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00), and presentation of evidence of the sale and the original tax receipt; provided, however, that a business which is exempt from payment of a business tax may not be transferred.

(c)

Upon written request and presentation of the original business tax receipt, any tax receipt may be transferred from one (1) location to another proper location in this county upon payment of the transfer fee in the amount of ten (10) percent of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00); provided, however, that business which is exempt from payment of a business tax may not be transferred.

(Code 1965, § 7-54; Ord. No. 80-15, § 4, 9-15-80; Ord. No. 94-15, § 3, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)

State law reference

Receipt term, transfer, etc., F.S. § 205.033(1)(c), (2), (3).