§ 10-51. Changes in the business.  


Latest version.
  • A licensee or his assignee shall report a change in the information contained in the license application to the tax collector within ten (10) days after the change occurs. If information shown on the license itself is affected thereby, the licensee or his assignee shall surrender the license to the tax collector when reporting the change.

    (1)

    Changes affecting amount of tax due. If there are no reasons for revoking the license under this article and the change results in the imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the change upon payment of the separate or additional tax.

    (2)

    Changes not affecting amount of tax due. If there are no reasons for revoking the license under this article and the change does not result in an imposition of a separate or additional tax, the tax collector shall reissue a license.

    (3)

    Change requiring refusal of a license. If there is reason for revoking the license under this article, the tax collector shall refuse to reissue a license and shall instead begin proceedings to revoke the license.

(Ord. of 6-1-81, § 18)