§ 9-139. Transfer of business tax receipt, change of location, and name changes.

(a)

It shall be the duty of every person taking over or purchasing an existing business which is required to obtain a business tax receipt in Polk County to notify the tax collector of the change in ownership within thirty (30) days, and upon failure to do so, the person shall be deemed to be in violation of this article. All business tax receipts may be transferred to a new owner with the approval of the tax collector and upon the presentation of a transfer application and a fee of ten (10) per cent of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) provided there is a bona fide sale of the business. The new owner must present evidence of the sale and the original business tax receipt with the new application.

(b)

Upon written request and presentation of the business tax receipt, the business tax receipt may be transferred from one location to another location within Polk County with the approval of the tax collector and a fee of ten (10) per cent of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00). Such transferred business tax receipt shall be of the same force and effect and for the same period as the original business tax receipt.

(c)

In lieu of applying for a new county local business tax receipt and upon written request and presentation of the business tax receipt, the business name of record may be changed with the approval of the tax collector and a fee of ten (10) per cent of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00). Such name change request shall reflect the owner's legal name and/or their legal fictitious name. When changing to a fictitious name the following is required to be submitted to the tax collector: A copy of the owner's current fictitious name registration, issued by the division of corporations of the department of state or a written statement, signed by the business owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act.

(Ord. No. 09-070, § 9, 12-1-09)