Any local business tax receipt may be transferred to a new person, when there is a
bona fide sale of the business, profession, or occupation, upon payment of a transfer
fee of ten (10) percent of the annual local business tax, but not less than three
dollars ($3.00) nor more than twenty-five dollars ($25.00), and presentation of the
original local business tax receipt and evidence of sale. Upon written request and
presentation of the original local business tax receipt, any local business tax receipt
may be transferred from one location to another location in the county upon payment
of a transfer fee of ten (10) percent of the annual local business tax, but not less
than three dollars ($3.00) nor more than twenty-five dollars ($25.00).
