§ 18-247. Business tax receipt transfers.  


Latest version.
  • (a)

    Requirements. No adult entertainment establishment business tax receipt shall be transferred to another person by surrendering or transferring possession, control or operation of the taxed business, unless such transfer is in conformity with this subsection. For purposes of this provision a change in ownership of more than ten percent interest of the business shall be considered a transfer of possession or control of the taxed business. An adult entertainment establishment business tax receipt shall be transferrable to another person only as follows:

    (1)

    The current business tax recipient shall apply to transfer the business tax receipt with the city manager, including in the application all of the information required by section 18-241 of this article and proof that control of the establishment has been or will be transferred through a bona fide sale, rental or other transaction;

    (2)

    The current business tax recipient shall pay a transfer fee of ten percent of the annual business tax fee paid; and

    (3)

    The city manager shall undertake an investigation as described in subsection 18-242(b). The city manager may deny any application for transfer on any of the grounds set forth in subsection 18-242(e) in addition to the failure of the applicant to satisfy the conditions of this subsection.

    (b)

    Effect of suspension of revocation procedures. A business tax recipient shall not transfer his business tax receipt after receiving notice from the city that suspension or revocation proceedings have been or will be brought against the business tax recipient.

    (c)

    No transfer to different location. A business tax recipient shall not transfer a business tax receipt to another location.

    (d)

    Attempted improper transfer void. Any attempted transfer of a business tax receipt either directly or indirectly in violation of this section is hereby declared void, and the business tax receipt shall be deemed void.

    (e)

    Changing name of business. No business tax recipient may change the name of an adult entertainment establishment unless and until the business tax recipient:

    (1)

    Gives the city manager 30 days' notice in writing of the proposed name change, accompanied by an affidavit stating there has been no change of ownership of the business since the last reporting to the city;

    (2)

    Pays the city manager a $3.00 change-of-name fee; and

    (3)

    Complies with F.S. § 865.09, if applicable.

    The foregoing requirements are cumulative.

(Ord. No. 1997-25, § 17, 6-3-97; Ord. No. 2007-13, §§ 1, 35, 3-20-07)